You work for a company with operations in 15 locations around the globe and are assigned to conduct an audit of service contracts . Which of the following is an example of a potential scope limitation for this engagement?

a) you exclude locations in asia and europe because of restrictions on travel budgets
b) you select three of the locations to visit and test all services contracts at these three locations
c) you randomly select ten contracts to test to see if management periodically reviews contractor performance against the measure specified in the contract
d) for each type of service, you select the provider who received the largest total payments in the last 12 months and review the contract and test the payments
e) you revisit all contracts and based on this review decide to test further only those involving payments over 10,000 per year

Answer: a) you exclude locations in asia and europe because of restrictions on travel budgets

Business

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