Isaca Certificate of Cloud Auditing Knowledge (CCAK) - Isaca

Access controls are an assurance requirement when an organization is migrating to a SaaS provider because they ensure that only authorized users can access the cloud services and data. Access controls also help to protect the confidentiality, integrity and availability of the cloud resources. Access controls are part of the Cloud Control Matrix (CCM) domain IAM-01: Identity and Access Management Policy and Procedures, which states that "The organization should have a policy and procedures to manage user identities and access to cloud services and data."1 Reference := CCAK Study Guide, Chapter 4: A Threat Analysis Methodology for Cloud Using CCM, page 751

In a multi-level supply chain structure, the cloud service provider should ensure that any compliance requirements relevant to the provider are passed to the sub cloud service providers, regardless of their geographic location. This is because the sub cloud service providers may have access to or process the data of the provider’s customers, and thus may affect the compliance status of the provider. The provider should also monitor and verify the compliance of the sub cloud service providers on a regular basis. This is part of the Cloud Control Matrix (CCM) domain COM-01: Regulatory Frameworks, which states that "The organization should identify and comply with applicable regulatory frameworks, contractual obligations, and industry standards."1 Reference := CCAK Study Guide, Chapter 3: Cloud Compliance Program, page 51

The primary component to determine the success or failure of an organization’s cloud compliance program is mapping who possesses the information and data that should drive the compliance goals. This is because the cloud compliance program should be aligned with the organization’s business objectives and risk appetite, and the information and data that support these objectives and risks are often distributed across different cloud service providers, business units, and stakeholders. Therefore, it is essential to identify who owns, controls, and accesses the information and data, and<br />
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how they are protected, processed, and shared in the cloud environment. This is part of the Cloud Control Matrix (CCM) domain COM-02: Data Governance, which states that "The organization should have a policy and procedures to manage data throughout its lifecycle in accordance with regulatory requirements, contractual obligations, and industry standards."1 Reference := CCAK Study Guide, Chapter 3: Cloud Compliance Program, page 53

Organizations maintain mappings between the different control frameworks they adopt to avoid duplication of work when assessing compliance. This is because different control frameworks may have overlapping or equivalent controls that address the same objectives or risks. By mapping these controls, organizations can streamline their compliance assessment process and reduce the cost and effort involved. Mappings also help organizations to identify any gaps or inconsistencies in their control coverage and address them accordingly. This is part of the Cloud Control Matrix (CCM) domain COM-03: Control Frameworks, which states that "The organization should identify and adopt applicable control frameworks, standards, and best practices to support the cloud compliance program."1 Reference := CCAK Study Guide, Chapter 3: Cloud Compliance Program, page 54

To assist an organization with planning a cloud migration strategy to execution, an auditor should recommend the use of enterprise architecture (EA). EA is a holistic approach to aligning the business and IT objectives, processes, and resources of an organization. EA helps to define the current and future state of the organization, identify the gaps and opportunities, and design the roadmap and governance for the cloud migration. EA also helps to ensure that the cloud migration is consistent with the organization’s vision, mission, values, and strategy, and that it meets the requirements of the stakeholders, customers, and regulators. EA is part of the Cloud Control Matrix (CCM) domain GRC-01: Enterprise Risk Management, which states that "The organization should have a policy and procedures to identify, assess, manage, and monitor risks related to cloud services."1 Reference := CCAK Study Guide, Chapter 2: Cloud Governance, page 25