Helping Hand Questions for CCAK

According to the definition of audit scope, it is the extent and boundaries of an audit, which include the audit objectives, the activities and documents covered, the time period and locations audited, and the related activities not audited1 Audit scope determines how deeply an audit is performed and may vary depending on the type of audit. Audit scope can also mean the examination of a person or the inspection of the books, records, or accounts of a person for tax purposes1

The most important audit scope document when conducting a review of a cloud service provider is the processes and systems to be audited. This document defines the specific areas and aspects of the cloud service provider that will be subject to the audit, such as the cloud service delivery model, the cloud deployment model, the cloud security domains, the cloud service level agreements, the cloud governance framework, etc2 The processes and systems to be audited document also helps to identify the risks, controls, criteria, and objectives of the audit, as well as the roles and responsibilities of the auditors and the auditees3 The processes and systems to be audited document is essential for planning and performing an effective and efficient audit of a cloud service provider.

The other options are not correct because:

Option B is not correct because the updated audit work program is not an audit scope document, but rather an audit planning document. The audit work program is a set of detailed instructions or procedures that guide the auditor in conducting the audit activities4 The audit work program is based on the audit scope, but it does not define it. The audit work program may also change during the course of the audit, depending on the findings and issues encountered by the auditor4

Option C is not correct because the documentation criteria for the audit evidence is not an audit scope document, but rather an audit quality document. The documentation criteria for the audit evidence is a set of standards or guidelines that specify what constitutes sufficient and appropriate evidence to support the auditor’s conclusions and opinions5 The documentation criteria for the audit evidence is derived from the audit scope, but it does not determine it. The documentation criteria for the audit evidence may also vary depending on the nature and source of the evidence collected by the auditor5

Option D is not correct because the testing procedure to be performed is not an audit scope document, but rather an audit execution document. The testing procedure to be performed is a set of steps or actions that describe how to test or verify a specific control or process within the cloud service provider6 The testing procedure to be performed is aligned with the audit scope, but it does not establish it. The testing procedure to be performed may also differ depending on the type and level of testing required by the auditor6

References: 1: AUDIT SCOPE DEFINITION - VentureLine 2: Audit Scope and Criteria - Auditor Training Online 3: Open Certification Framework | CSA - Cloud Security Alliance 4: Audit Work Program Definition - Audit Work Program Example 5: INTERNATIONAL STANDARD ON AUDITING 230 AUDIT DOCUMENTATION CONTENTS - IFAC 6: What are Testing Procedures? - Definition from Techopedia

According to the blog article “Continuous Auditing and Continuous Certification” by the Cloud Security Alliance, a certification target helps in the formation of a continuous certification framework by incorporating the scope description and security attributes to be tested1 A certification target is a set of security objectives that a cloud service provider (CSP) defines and commits to fulfill as part of the continuous certification process1 Each security objective is associated with a policy that specifies the assessment frequency, such as every four hours, every day, or every week1 A certification target also includes a set of tools that are capable of verifying that the security objectives are met, such as automated scripts, APIs, or third-party services1

The other options are not correct because:

Option A is not correct because the service level objective (SLO) and service qualitative objective (SQO) are not part of the certification target, but rather part of the service level agreement (SLA) between the CSP and the cloud customer. An SLO is a measurable characteristic of the cloud service, such as availability, performance, or reliability. An SQO is a qualitative characteristic of the cloud service, such as security, privacy, or compliance2 The SLA defines the expected level of service and the consequences of not meeting it. The SLA may be used as an input for defining the certification target, but it is not equivalent or synonymous with it.

Option C is not correct because the frequency of evaluating security attributes is not the only component of the certification target, but rather one aspect of it. The frequency of evaluating security attributes is determined by the policy that is associated with each security objective in the certification target. The policy defines how often the security objective should be verified by the tools, such as every four hours, every day, or every week1 However, the frequency alone does not define the certification target, as it also depends on the scope description and the security attributes to be tested.

Option D is not correct because CSA STAR level 2 attestation is not a component of the certification target, but rather a prerequisite for it. CSA STAR level 2 attestation is a third-party independent assessment of the CSP’s security posture based on ISO/IEC 27001 and CSA Cloud Controls Matrix (CCM)3 CSA STAR level 2 attestation provides a baseline assurance level for the CSP before they can define and implement their certification target for continuous certification. CSA STAR level 2 attestation is also required for CSA STAR level 3 certification, which is based on continuous auditing and continuous certification3

References: 1: Continuous Auditing and Continuous Certification - Cloud Security Alliance 2: Service Level Agreement | CSA 3: Open Certification Framework | CSA - Cloud Security Alliance

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.

References:

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