The PRIMARY objective for an auditor to understand the organization’s context for a cloud audit is to:

The PRIMARY objective for an auditor to understand the organization’s context for a cloud audit is to:
A . determine whether the organization has carried out control self-assessment (CSA) and validated audit reports of the cloud service providers.
B . validate an understanding of the organization’s current state and how the cloud audit plan fits into the existing audit approach.
C . validate the organization’s performance effectiveness utilizing cloud service provider solutions.
D . validate whether an organization has a cloud audit plan in place.

View Answer

Answer: B

Explanation:

According to the ISACA Cloud Auditing Knowledge Certificate Study Guide, the primary objective for an auditor to understand the organization’s context for a cloud audit is to validate an understanding of the organization’s current state and how the cloud audit plan fits into the existing audit approach1. The auditor should consider the organization’s business objectives, strategies, risks, and opportunities, as well as the regulatory and contractual requirements that apply to the organization’s use of cloud services. The auditor should also assess the organization’s cloud maturity level, governance structure, policies and procedures, roles and responsibilities, and existing controls related to cloud services. The auditor should then align the cloud audit plan with the organization’s context and ensure that it covers the relevant scope, objectives, criteria, and methodology.

The other options are not the primary objective for an auditor to understand the organization’s context for a cloud audit.

Option A is a possible audit procedure, but not the main goal of understanding the organization’s context.

Option C is a possible audit outcome, but not the main purpose of understanding the organization’s context.

Option D is a possible audit finding, but not the main reason for understanding the organization’s context.

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