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Objective—Provide stakeholders with an assessment of the effectiveness of the cloud computing service provider’s internal controls and security, identify internal control deficiencies within the customer organization and its interface with the service provider and provide audit stakeholders with an assessment of the quality of and their ability to rely upon the service provider’s attestations regarding internal controls.
Scope—The review will focus on:
- The governance affecting cloud computing
- The contractual compliance between the service provider and customer
- Control issues specific to cloud computing
IT audit and assurance professionals are expected to customize this document to the environment in which they are performing an assurance process. This document is to be used as a review tool and starting point. It may be modified by the IT audit and assurance professional; it is not intended to be a checklist or questionnaire. It is assumed that the IT audit and assurance professional holds the Certified Information Systems Auditor (CISA) designation, or has the necessary subject matter expertise required to conduct the work and is supervised by a professional with the CISA designation and/or necessary subject matter expertise to adequately review the work performed.