What should an IS auditor prioritize when reviewing a contract for outsourced help desk services?

Prioritizing independent audit reports or full audit access is critical when reviewing a contract for outsourced help desk services because it directly relates to ensuring the quality and reliability of the service provided. Independent audit reports offer an objective assessment of the service provider's compliance with industry standards, security practices, and overall performance metrics. They help the auditor ascertain if the service provider has robust controls in place to protect sensitive data and maintain service reliability.

Additionally, having full audit access enables the organization to conduct its own evaluations of the service provider, ensuring transparency and accountability. This access is vital for ongoing monitoring and helps identify any potential risks that may arise from the outsourcing arrangement. Thus, focusing on independent audit reports or ensuring full audit access addresses key governance, risk management, and compliance considerations, which are fundamental for the effective oversight of outsourced services.