Western Governors University (WGU) HUMN1101 D333 Ethics in Technology Practice Exam

The SSAE No. 16 audit report, now superseded by SSAE No. 18, primarily serves to demonstrate effective internal controls for organizations, particularly those that provide outsourced services. This type of audit report ensures that the service organizations have adequate controls in place to protect data and manage risks related to their operations. Clients using these services can rely on the report to understand the controls surrounding the data they share with the service provider and to gain assurance regarding the security, confidentiality, and availability of their information.

The report focuses specifically on internal controls relevant to financial reporting and the handling of sensitive data, which is pivotal for companies that are outsourcing critical functions. SSAE 16 audit reports are crucial for companies that partner with service organizations, as they help in assessing risks and understanding what measures the third-party service provider has in place to maintain compliance and mitigate potential issues.

In contrast, the other choices pertain to different aspects that are not the main focus of an SSAE No. 16 audit report. Evaluating financial performance, ensuring compliance with digital marketing laws, and assessing employee satisfaction are not directly involved with the objective of this specific type of audit report. Therefore, option C stands out as the correct answer, highlighting the importance of internal controls in