A cloud auditor should use statistical sampling rather than judgment (nonstatistical) sampling when:
Answer(s): C
According to the ISACA Cloud Auditing Knowledge Certificate Study Guide, a cloud auditor should use statistical sampling rather than judgment (nonstatistical) sampling when the probability of error must be objectively quantified. Statistical sampling is a sampling technique that uses random selection methods and mathematical calculations to draw conclusions about the population from the sample results. Statistical sampling allows the auditor to measure the sampling risk, which is the risk that the sample results do not represent the population, and to express the confidence level and precision of the sample. Statistical sampling also enables the auditor to estimate the rate of exceptions or errors in the population based on the sample. The other options are not valid reasons for using statistical sampling rather than judgment sampling. Option A is irrelevant, as generalized audit software is a tool that can facilitate both statistical and judgment sampling, but it is not a requirement for either technique. Option B is incorrect, as statistical sampling does not avoid sampling risk, but rather measures and controls it. Option D is illogical, as the tolerable error rate is a parameter that must be determined before conducting any sampling technique, whether statistical or judgmental.
ISACA Cloud Auditing Knowledge Certificate Study Guide, page 17-18.
The FINAL decision to include a material finding in a cloud audit report should be made by the:
According to the ISACA Cloud Auditing Knowledge Certificate Study Guide, the final decision to include a material finding in a cloud audit report should be made by the cloud auditor. A material finding is a significant error or risk in the cloud service that could affect the achievement of the audit objectives or the cloud customer's business outcomes. The cloud auditor is responsible for identifying, evaluating, and reporting the material findings based on the audit criteria, methodology, and evidence. The cloud auditor should also communicate the material findings to the auditee and other relevant stakeholders, and obtain their feedback and responses. The other options are not correct. Option A is incorrect, as the auditee's senior management is not in charge of the audit report, but rather the subject of the audit. The auditee's senior management should provide their perspective and action plans for the material findings, but they cannot decide whether to include or exclude them from the report. Option B is incorrect, as the organization's CEOis not involved in the audit process, but rather the ultimate recipient of the audit report. The organization's CEO should review and act upon the audit report, but they cannot influence the content of the report. Option D is incorrect, as the organization's CISO is not an independent party, but rather a stakeholder of the audit. The organization's CISO should support and collaborate with the cloud auditor, but they cannot make the final decision on the material findings.
ISACA Cloud Auditing Knowledge Certificate Study Guide, page 19-20.
What aspect of Software as a Service (SaaS) functionality and operations would the cloud customer be responsible for and should be audited?
Answer(s): A
According to the cloud shared responsibility model, the cloud customer is responsible for managing the access controls for the SaaS functionality and operations, and this should be audited by the cloud auditor. Access controls are the mechanisms that restrict and regulate who can access and use the SaaS applications and data, and how they can do so. Access controls include identity and access management, authentication, authorization, encryption, logging, and monitoring. The cloud customer is responsible for defining and enforcing the access policies, roles, and permissions for the SaaS users, as well as ensuring that the access controls are aligned with the security and compliance requirements of the customer's business context.The other options are not the aspects of SaaS functionality and operations that the cloud customer is responsible for and should be audited. Option B is incorrect, as vulnerability management is the process of identifying, assessing, and mitigating the security weaknesses in the SaaS applications and infrastructure, and this is usually handled by the cloud service provider. Option C is incorrect, as patching is the process of updating and fixing the SaaS applications and infrastructure to address security issues or improve performance, and this is also usually handled by the cloud service provider. Option D is incorrect, as source code reviews are the process of examining and testing the SaaS applications' source code to detect errors or vulnerabilities, and this is also usually handled by the cloud service provider.
Shared responsibility in the cloud - Microsoft AzureThe Customer's Responsibility in the Cloud Shared Responsibility Model - ISACA
What areas should be reviewed when auditing a public cloud?
When auditing a public cloud, it is essential to review areas such as Identity and Access Management (IAM) and data protection. IAM involves ensuring that only authorized individuals have access to the cloud resources, and that their access is appropriately managed and monitored. This includes reviewing user authentication methods, access control policies, role-based access controls, and user activity monitoring.Data protection is another critical area to review. It involves ensuring that the data stored in the public cloud is secure from unauthorized access, breaches, and leaks. This includes reviewing data encryption methods, data backup and recovery processes, data privacy policies, and compliance with relevant data protection regulations.While the other options may also be relevant in certain contexts, they are not as universally applicable as IAM and data protection for auditing a public cloud. Source code reviews and hypervisor (option B), patching and configuration (option C), and vulnerability management and cybersecurity reviews (option D) are important but are more specific to certain types of cloud services or deployment models.
Cloud Computing -- What IT Auditors Should Really Know - ISACA
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