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CCAK · Question #70

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

The correct answer is B. validate an understanding of the organization's current state and how the cloud audit plan fits into. Understanding organizational context is foundational in audit methodology (as emphasized in ISO 19011 and ISACA frameworks). The primary purpose is to establish a baseline understanding of the organization's current state - its operations, risks, environment, and goals - so the…

Cloud Auditing Basics and Tools

Question

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

Options

  • Adetermine whether the organization has carried out control self-assessment and validated audit
  • Bvalidate an understanding of the organization's current state and how the cloud audit plan fits into
  • Cvalidate whether an organization has a cloud audit plan in place.
  • Dvalidate the organization's performance effectiveness utilizing cloud service providers (CSP)

How the community answered

(63 responses)
  • A
    3% (2)
  • B
    86% (54)
  • C
    2% (1)
  • D
    10% (6)

Explanation

Understanding organizational context is foundational in audit methodology (as emphasized in ISO 19011 and ISACA frameworks). The primary purpose is to establish a baseline understanding of the organization's current state - its operations, risks, environment, and goals - so the auditor can ensure the cloud audit plan is appropriately scoped and relevant. Options A, C, and D are more narrow validation tasks. Without understanding the broader context (Option B), the auditor cannot meaningfully assess whether the audit plan addresses what actually matters to the organization.

Topics

#Cloud Audit Planning#Organizational Context#Audit Objectives#Preliminary Audit Activities

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