Which clause is most concerning for an IS auditor when reviewing an outsourcing contract?

The most concerning clause for an IS auditor when reviewing an outsourcing contract is a clause providing a "right to audit" the service provider. This clause is critical because it establishes the ability of the organization to assess and verify the effectiveness of the service provider's controls, processes, and performance.

Having a "right to audit" clause ensures that the organization retains oversight and can conduct independent assessments at certain intervals, which is vital for maintaining compliance, security, and operational integrity. It empowers the organization to request any necessary documentation and perform audits to evaluate the service provider's adherence to agreed-upon standards, practices, and performance metrics.

Without this right, the organization may face significant risks, as it would have limited visibility into the service provider's operations and the associated risks that could affect their data and systems. Therefore, ensuring this clause is present is essential for effective risk management and governance when outsourcing critical functions.