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

Which of the following is the MOST important audit scope document when conducting a review of a cloud service provider?
A . Documentation criteria for the audit evidence
B . Testing procedure to be performed
C . Processes and systems to be audited
D . Updated audit work program

View Answer

Answer: C

Explanation:

The most important audit scope document when conducting a review of a cloud service provider is the document that defines the processes and systems to be audited. This document should clearly identify the objectives, criteria, and boundaries of the audit, as well as the roles and responsibilities of the audit team and the cloud service provider. The document should also specify the scope of the cloud service provider’s services, such as the service model, deployment model, geographic location, data classification, and compliance requirements. The document should also describe the scope of the audit evidence, such as the types, sources, methods, and sampling techniques of data collection and analysis. The document should also state the expected deliverables, timelines, and reporting formats of the audit. The document should be agreed upon by both parties before the audit commences.

The document that defines the processes and systems to be audited is essential for ensuring that the audit is relevant, reliable, consistent, and complete. It helps to establish a common understanding and expectation between the auditor and the auditee, as well as to avoid any misunderstandings or conflicts during or after the audit. It also helps to focus the audit on the key risks and controls related to the cloud service provider’s operations and performance. It also helps to ensure that the audit complies with the applicable standards, frameworks, and regulations.

Reference: Cloud Audits and Compliance: What You Need To Know – Linford & Company LLP

How to audit the cloud | ICAEW

Auditing Cloud Computing: A Security and Privacy Guide