Section: Protection of Information Assets
Explanation:
Whenever business processes have been re-engineered, the IS auditor should attempt to identify and
quantify the impact of any controls that might have been removed, or controls that might not work as
effectively after business process changes.

Database integrity is most often ensured through table link verification and reference checks.

Section: Governance and Management of IT

Explanation/Reference:
Explanation:
An organization's core activities generally should not be outsourced, because they are what the organization does best; an IS auditor observing that should be concerned. An IS auditor should not be concerned about the other conditions because specification of periodic renegotiation in the outsourcing contract is a best practice. Outsourcing contracts cannot be expected to cover every action and detail expected of the parties involved, while multisourcing is an acceptable way to reduce risk.