During the planning phase of a cloud audit, the PRIMARY goal of a cloud auditor is to:

During the planning phase of a cloud audit, the PRIMARY goal of a cloud auditor is to:
A . specify appropriate tests.
B . address audit objectives.
C . minimize audit resources.
D . collect sufficient evidence.

View Answer

Answer: B

Explanation:

According to the ISACA Cloud Auditing Knowledge Certificate Study Guide, the primary goal of a cloud auditor during the planning phase of a cloud audit is to address audit objectives1. The audit objectives are the specific questions that the audit aims to answer, such as whether the cloud service meets the security, compliance, performance, and availability requirements of the cloud customer. The audit objectives should be aligned with the organization’s context, risk appetite, and expectations. The audit objectives should also be clear, measurable, achievable, relevant, and timely. The other options are not the primary goal of a cloud auditor during the planning phase of a cloud audit.

Option A is a possible activity, but not the main goal of the planning phase. The appropriate tests are determined based on the audit objectives, criteria, and methodology.

Option C is a possible constraint, but not the main goal of the planning phase. The audit resources should be allocated based on the audit scope, complexity, and significance.

Option D is a possible outcome, but not the main goal of the planning phase. The sufficient evidence is collected during the execution phase of the audit, based on the audit plan.

Reference: ISACA Cloud Auditing Knowledge Certificate Study Guide, page 12-13.