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Question #11

Which of the following cloud environments should be a concern to an organization s cloud auditor?

A . The cloud service provider s data center is more than 100 miles away.
B . The technical team is trained on only one vendor Infrastructure as a Service (laaS) platform, but the organization has subscribed to another vendor’s laaS platform as an alternative.
C . The organization entirely depends on several proprietary Software as a Service (SaaS) applications.
D . The failover region of the cloud service provider is on another continent

Question #12

To ensure that compliance obligations for data residency in the cloud are aligned with an organization’s risk appetite, which of the following activities is MOST important to perform?

A . Manage compliance obligations through a structured risk management process.
B . Communicate the organization’s risk appetite across cloud service providers.
C . Perform a cloud vendor assessment every time there is a change to data flows.
D . Develop risk metrics to show how the organization is meeting the obligations.

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Question #13

Which objective is MOST appropriate to measure the effectiveness of password policy?

A . The number of related incidents decreases.
B . Attempts to log with weak credentials increases.
C . The number of related incidents increases.
D . Newly created account credentials satisfy requirements.

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Question #14

Regarding suppliers of a cloud service provider, it is MOST important for the auditor to be aware that the:

A . client organization does not need to worry about the provider’s suppliers, as this is the provider’s responsibility.
B . suppliers are accountable for the provider’s service that they are providing.
C . client organization and provider are both responsible for the provider’s suppliers.
D . client organization has a clear understanding of the provider’s suppliers.

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Richtige Antwort: D
D

Explanation:

It is most important for the auditor to be aware that the client organization has a clear understanding of the provider’s suppliers. The provider’s suppliers are the third-party entities that provide services or products to the provider, such as infrastructure, software, hardware, or support. The provider’s suppliers may have a significant impact on the quality, security, reliability, and performance of the cloud services that the provider delivers to the client organization. Therefore, the auditor should ensure that the client organization knows who the provider’s suppliers are, what services or products they provide, what risks they pose, and what contractual or regulatory obligations they have123. The other options are not correct.

Option A, the client organization does not need to worry about the provider’s suppliers, as this is the provider’s responsibility, is incorrect because the client organization cannot rely solely on the provider to manage its suppliers. The client organization has to perform due diligence and oversight on the provider’s suppliers, as they may affect the client organization’s own security, compliance, and business objectives12.

Option B, the suppliers are accountable for the provider’s service that they are providing, is incorrect because the suppliers are not directly accountable to the client organization, but to the provider. The provider is ultimately accountable to the client organization for its service delivery and performance12.

Option C, the client organization and provider are both responsible for the provider’s suppliers, is incorrect because the responsibility for the provider’s suppliers depends on the shared responsibility model, which defines how the security and compliance tasks and obligations are divided between the provider and the client organization. The shared responsibility model may vary depending on the type and level of cloud service that the provider offers12.

Reference: = Cloud Computing: Auditing Challenges – ISACA1

Cloud Computing: Audit Considerations – ISACA2

Top 16 Cloud Computing Companies & Service Providers 2023 – Datamation

Question #15

The FINAL decision to include a material finding in a cloud audit report should be made by the:

A . auditee’s senior management.
B . organization’s chief executive officer (CEO).
C . cloud auditor.
D . organization’s chief information security officer (CISO)

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Question #16

When an organization is using cloud services, the security responsibilities largely vary depending on the service delivery model used, while the accountability for compliance should remain with the:

A . cloud user.
B . cloud service provider. 0
C . cloud customer.
D . certification authority (CA)

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Question #17

An organization employing the Cloud Controls Matrix (CCM) to perform a compliance assessment leverages the Scope Applicability direct mapping to:

A . obtain the ISO/IEC 27001 certification from an accredited certification body (CB) following the ISO/IEC 17021-1 standard.
B . determine whether the organization can be considered fully compliant with the mapped standards because of the implementation of every CCM Control Specification.
C . understand which controls encompassed by the CCM may already be partially or fully implemented because of the compliance with other standards.

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Question #18

To ensure that cloud audit resources deliver the best value to the organization, the FIRST step is to:

A . schedule the audits and monitor the time spent on each audit.
B . monitor progress of audits and initiate cost control measures.
C . develop a cloud audit plan on the basis of a detailed risk assessment.
D . train the cloud audit staff on current technology used in the organization.

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Question #19

Which of the following is the BEST method to demonstrate assurance in the cloud services to multiple cloud customers?

A . Provider’s financial stability report and market value
B . Reputation of the service provider in the industry
C . Provider self-assessment and technical documents
D . External attestation and certification audit reports

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Question #20

Which of the following is the MOST important audit scope document when conducting a review of a cloud service provider?

A . Processes and systems to be audited
B . Updated audit work program
C . Documentation criteria for the audit evidence
D . Testing procedure to be performed

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Richtige Antwort: A
A

Explanation:

According to the definition of audit scope, it is the extent and boundaries of an audit, which include the audit objectives, the activities and documents covered, the time period and locations audited, and the related activities not audited1 Audit scope determines how deeply an audit is performed and may vary depending on the type of audit. Audit scope can also mean the examination of a person or the inspection of the books, records, or accounts of a person for tax purposes1

The most important audit scope document when conducting a review of a cloud service provider is the processes and systems to be audited. This document defines the specific areas and aspects of the cloud service provider that will be subject to the audit, such as the cloud service delivery model, the cloud deployment model, the cloud security domains, the cloud service level agreements, the cloud governance framework, etc2 The processes and systems to be audited document also helps to identify the risks, controls, criteria, and objectives of the audit, as well as the roles and responsibilities of the auditors and the auditees3 The processes and systems to be audited document is essential for planning and performing an effective and efficient audit of a cloud service provider. The other options are not correct because:

Option B is not correct because the updated audit work program is not an audit scope document, but rather an audit planning document. The audit work program is a set of detailed instructions or procedures that guide the auditor in conducting the audit activities4. The audit work program is based on the audit scope, but it does not define it. The audit work program may also change during the course of the audit, depending on the findings and issues encountered by the auditor4

Option C is not correct because the documentation criteria for the audit evidence is not an audit scope document, but rather an audit quality document. The documentation criteria for the audit evidence is a set of standards or guidelines that specify what constitutes sufficient and appropriate evidence to support the auditor’s conclusions and opinions5 The documentation criteria for the audit evidence is derived from the audit scope, but it does not determine it. The documentation criteria for the audit evidence may also vary depending on the nature and source of the evidence collected by the auditor5

Option D is not correct because the testing procedure to be performed is not an audit scope document, but rather an audit execution document. The testing procedure to be performed is a set of steps or actions that describe how to test or verify a specific control or process within the cloud service provider6. The testing procedure to be performed is aligned with the audit scope, but it does not establish it. The testing procedure to be performed may also differ depending on the type and level of testing required by the auditor6

Reference: 1: AUDIT SCOPE DEFINITION – VentureLine 2: Audit Scope and Criteria – Auditor Training

Online 3: Open Certification Framework | CSA – Cloud Security Alliance 4: Audit Work Program

Definition – Audit Work Program Example 5: INTERNATIONAL STANDARD ON AUDITING 230 AUDIT

DOCUMENTATION CONTENTS – IFAC 6: What are Testing Procedures? – Definition from Techopedia