An organization has outsourced some of its subprocesses to a service provider. When scoping the audit of the provider, the organization’s internal auditor should FIRST:

An organization has outsourced some of its subprocesses to a service provider. When scoping the audit of the provider, the organization’s internal auditor should FIRST:
A . evaluate operational controls of the provider
B . discuss audit objectives with the provider
C . review internal audit reports of the provider
D . review the contract with the provider

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Answer: B