An audit client outsources portions of its IT system to a cloud service provider.Which type of report would a report on management's description of the service organizations system and operating effectiveness of controls?
A)Change request report.
B)Type 1 report.
C)Type 2 report.
D)OE report.

Question

Quizplus · Accepted Answer

A Type 2 report includes both management's description of the service organization's system and the operating effectiveness of controls, making it suitable for an audit client outsourcing IT systems to a cloud service provider.

An Audit Client Outsources Portions of Its IT System to a Cloud