Name and summarize control areas that the IT auditor should include in his or her review when examining a software acquisition. As stated in the textbook, outsourcing refers to the transfer of service delivery to a third party, allowing companies to concentrate on core competencies. As the IT Audit Manager, your client asks for advice on outsourcing, specifically whether they should outsource their main financial accounting system. You are well aware of both benefits and risks of outsourcing. Would you advise your client to go ahead and outsource their main financial accounting system? Yes? No? Explain your position.