During the tender process and contracting stage of IT outsourcing, the organization must ensure that vendor selection, service specifications, pricing, service levels, responsibilities, and contractual terms align with organizational strategy. If the outsourcing arrangement is not aligned with business objectives, the selected provider may deliver services that are technically acceptable but strategically unsuitable. Option A relates more to ongoing optimization after outsourcing has been implemented. Option C is an operational delivery risk that appears after service performance begins. Option D may occur during execution or transition, but it is not the central tender and contracting risk. Internal audit should review tender governance, evaluation criteria, contract terms, service-level agreements, exit clauses, and strategic alignment. Therefore, Option B is correct.