When performing a review of the structure of an electronic funds transfer (EFT) system, an IS auditor observes that the technological infrastructure is based on a centralized processing scheme that has been outsourced to a provider in another country. Based on this information, which of the following conclusions should be the main concern of the IS auditor? 
A、There could be a question regarding the legal jurisdiction. 
B、Having a provider abroad will cause excessive costs in future audits. 
C、The auditing process will be difficult because of the distance. 
D、There could be different auditing norms.