Free IIA-CIA-PART2 Web TestEngine Demo

Q19 Single choice

During an audit of a contract for computer security, a governmental auditor finds that a contractor has developed a system that could be the most advanced in the industry.
If it seems that the contractor is charging the government for developmental cost of a system that might be sold to other organizations, what is the auditor's best course of action?

A
Estimate the cost to develop the advanced security system and inform the contractor that it will be a disallowed cost.
B
Exclude the observation from the engagement final communication because the contract was vague and the level of security is clearly acceptable.
C
Estimate the added cost, report it to management, and suggest that management meet with its lawyers and the contractor to resolve differences.
D
Compare the cost of the security program with previous costs incurred by governmental operations and inform the contractor that the difference will be a potential overcharge subject to further review.

IIA-CIA-PART2 Web TestEngine demo