Section: The process of Auditing Information System

Section: Information System Acquisition, Development and Implementation

Section: Protection of Information Assets

Section: Protection of Information Assets
Explanation:
From an IS auditor's perspective, the primary objective of auditing the management of service providers should be to determine if the services that were requested were provided in a way that is acceptable, seamless and in line with contractual agreements. Minimizing costs, if applicable and achievable (depending on the customer's need) is traditionally not part of an IS auditor's job. This would normally be done by a line management function within the IT department.
Furthermore, during an audit, it is too late to minimize the costs for existing provider arrangements.
Subcontracting providers could be a concern, but it would not be the primary concern. Transferring knowledge to the internal IT department might be desirable under certain circumstances, but should not be the primary concern of an IS auditor when auditing IT service providers and the management thereof.

Explanation/Reference:
Explanation:
Operations documentation should contain recovery/restart procedures, so operations can return to normal processing in a timely manner. Turning off the uninterruptible power supply (UPS) and then turning off the power might create a situation for recovery and restart, but the negative effect on operations would prove this method to be undesirable. The review of program code and documentation generally does not provide evidence regarding recovery/restart procedures.