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Regarding suppliers of a cloud service provider, it is most important for the auditor to be aware that the client organization has a clear understanding of the provider’s suppliers. This is because cloud services often involve multiple parties in the supply chain, such as cloud providers, sub-providers, brokers, carriers, and auditors. Each party may have different roles and responsibilities in delivering the cloud services and ensuring their quality, security, and compliance. Therefore, it is essential for the client organization to have visibility and assurance of the performance and compliance of the provider’s suppliers and to establish clear and transparent agreements with them regarding their roles, responsibilities, expectations, and obligations.12

An auditor should be aware of the importance of the client organization’s understanding of the provider’s suppliers because it provides a basis for assessing the risks and challenges associated with outsourcing services to a cloud provider and its supply chain. An auditor can use the client organization’s understanding of the provider’s suppliers to verify that the client organization has conducted a thorough due diligence of the provider’s suppliers and their capabilities, qualifications, certifications, and reputation. An auditor can also use the client organization’s understanding of the provider’s suppliers to evaluate whether the client organization has implemented adequate controls and processes to monitor, audit, or verify the security and compliance status of their cloud services and data across the supply chain. An auditor can also use the client organization’s understanding of the provider’s suppliers to identify any gaps or weaknesses in the client organization’s security management program and to provide recommendations for improvement.34

References := Practical Guide to Cloud Service Agreements Version 2.01; HIDDEN INTERDEPENDENCIES BETWEEN INFORMATION AND ORGANIZATIONAL …2; Cloud Computing: The Audit Challenge - ISACA3; Cloud Computing: Audit Considerations - AICPA4

Using a standardized control framework enables auditors to conduct gap analyses of what a cloud service provider (CSP) offers versus what the customer requires. A standardized control framework is a set of guidelines, best practices, and criteria that help to evaluate and improve the security, privacy, and compliance of cloud computing environments. Examples of standardized control frameworks include ISO/IEC 27001/27002/27017/27018, NIST SP 800-53, CSA Cloud Controls Matrix (CCM), COBIT, etc. By using a standardized control framework, auditors can compare the CSP’s policies, procedures, and practices with the customer’s expectations and requirements, and identify any gaps or discrepancies that may pose risks or issues. A gap analysis can help the auditors to provide recommendations and suggestions to the CSP and the customer on how to close the gaps and enhance the quality and performance of the cloud services12.

References:

Cloud Controls Matrix (CCM) - CSA

Cloud Computing Audit Program - ISACA

To qualify for CSA STAR attestation, the SOC 2 report must cover both the Cloud Controls Matrix (CCM) and ISO/IEC 27001:2013 controls. The CSA STAR Attestation integrates SOC 2 reporting with additional cloud security criteria from the CSA CCM. This combination provides a comprehensive framework for assessing the security and privacy controls of cloud services, ensuring that they meet the rigorous standards required for STAR attestation. References = The information is supported by the Cloud Security Alliance’s resources, which outline the STAR program’s emphasis on transparency, rigorous auditing, and harmonization of standards as per the CCM. Additionally, the CSA STAR Certification process leverages the requirements of the ISO/IEC 27001:2013 management system standard together with the CSA Cloud Controls Matrix

 According to the ISACA Cloud Auditing Knowledge Certificate Study Guide, the auditor should report the findings to the management of the organization being audited, as they are the primary stakeholders and decision makers for the audit. The management is responsible for ensuring that the cloud service provider meets the contractual obligations and service level agreements, as well as the security and compliance requirements of the community cloud. The auditor should also communicate with the cloud service provider and other relevant parties, such as regulators or customers, as appropriate, but the final report should be addressed to the management of the organization being audited. References: ISACA Cloud Auditing Knowledge Certificate Study Guide, page 17