Which of the following statements is true regarding outsourced business processes?

Outsourced business processes should not be considered in the internal audit universe because the controls are owned by the external service provider.

Generally, independence is improved when the internal audit activity reviews outsourced business processes.

The key controls of outsourced business processes typically are more difficult to audit because they are designed and managed externally.

The system of internal controls may be better and more efficient when the business process is outsourced compared to internally sourced.