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Scenario: Teleconn, a UK-based telecommunications provider, initiated a BCMS based on ISO 22301 to ensure reliable and consistent services. To monitor the BCMS's performance, the internal audit function was outsourced to a company specializing in auditing services. The outsourced internal auditor was given unrestricted access to employees and documented information necessary for an effective audit. An outsourced company conducts regular internal audits of Teleconn's BCMS. Is this acceptable?
Correct Answer: B
ISO 22301 Clause 9.2.2: * ISO 22301 allows the internal audit function to be outsourced, provided it remains effective, independent, and impartial. Independence and Access Requirements: * Outsourcing can ensure independence if the auditor has unrestricted access to the necessary resources, employees, and documented information. Other Options: * Option A:Internal audits do notalwaysneed to be outsourced. * Option C:Prohibiting outsourcing contradicts ISO 22301's flexibility in audit functions. Conclusion: * Outsourcing internal audits is permissible under ISO 22301. ISO 22301 Clause 9.2.2: * ISO 22301 allows the internal audit function to be outsourced, provided it remains effective, independent, and impartial. Independence and Access Requirements: * Outsourcing can ensure independence if the auditor has unrestricted access to the necessary resources, employees, and documented information. Other Options: * Option A:Internal audits do notalwaysneed to be outsourced. * Option C:Prohibiting outsourcing contradicts ISO 22301's flexibility in audit functions. Conclusion: * Outsourcing internal audits is permissible under ISO 22301.