A small accounting firm uses several servers to keep client data, including income structure, business portfolio, tax liabilities, etc., during and after the course of providing services.

The servers are in the basement of their building. It$$s a garden$-$level room with sprinklers, smoke detectors, two windows, and air$-$conditioning.

The management and IT staff believe that the physical environment is secure enough to protect their data. Their auditors, however, commented that the current arrangement is inadequate. The management of the accounting firm is exploring the possibility of outsourcing the task.

What would be your comments on the physical environment of these servers, if you were the auditor?

List at least four controls that are missing and will enhance the physical security of the servers.

Discuss two outsourcing options and their pros and cons $(20$ points$).$

Include all references from your research at the end of this Word document.