Page 538 - ITGC_Audit Guides

GTAG – Appendix A

IT OUTSOURCInG LIFE CyCLE

Audit Step Full Scope High Value
Review Focus
o Are trigger points understood by management and pre-defined to initiate or consider changes in X
provider?
o Has management considered other risks that might drive the need to bring services back in house, and X
have these risks been assessed, including macroeconomic, political, and geographic concerns?
o Does the provider have sound business continuity plan (BCP) capabilities? Are the BCP efforts X X
sustainable?
• Determine how the contract deals with the need to exit the business relationship. X X
• Summarize results and document conclusions. X

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