Outsourced Information Technology Environment Audit

The outsourcing of IT services provides the organization with flexibility that enables the organization to focus on its core business by transferring the services, infrastructure or applications processing to a service provider. Outsourcing IT resources probably increases the information asset risks associated with the IT environments. In any event, outsourcing IT increases the complexity and scope of an IT Audit. This paper provides guidance on performing an audit of an outsourced IT environment following the industry standard frameworks.