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(ISC)2

CCSP · Question #667

During the course of an audit, which of the following would NOT be an input into the control requirements used as part of a gap analysis.

The correct answer is C. Vendor recommendations. Vendor recommendations would not be pertinent to the gap analysis after an audit. Although vendor recommendations will typically play a role in the development of corporate policies or contractual requirements, they are not required. Regulations, corporate policy, and…

Submitted by minji_kr· Apr 18, 2026Legal, Risk and Compliance

Question

During the course of an audit, which of the following would NOT be an input into the control requirements used as part of a gap analysis.

Options

  • AContractual requirements
  • BRegulations
  • CVendor recommendations
  • DCorporate policy

How the community answered

(18 responses)
  • B
    6% (1)
  • C
    89% (16)
  • D
    6% (1)

Explanation

Vendor recommendations would not be pertinent to the gap analysis after an audit. Although vendor recommendations will typically play a role in the development of corporate policies or contractual requirements, they are not required. Regulations, corporate policy, and contractual requirements all determine the expected or mandated controls in place on a system.

Topics

#Audit#Control Requirements#Gap Analysis#Compliance

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