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Cloud Auditing Best Practices
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As an IT auditor performing risk and controls assessments within an enterprise cloud environment, establishing audit goals is essential to helping you develop a clear alignment between controls to be tested and the process to effectively test those controls within the cloud. As mentioned in the Preparing to perform a cloud audit section earlier in this chapter, the paradigm of classifying business versus IT functions has changed with the migration to the cloud, requiring a shift in how we think about and assess technical controls within an enterprise cloud. From a broad sense, in the cloud environment, we should focus on determining whether the risks and controls we are assessing for effectiveness are financially focused, operationally focused, or cybersecurity-focused to come up with a logical grouping or mapping of what should be in scope for testing. Let’s look at them in detail:
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