It is most important for the auditor to be aware that the client organization has a clear understanding of the provider’s suppliers. The provider’s suppliers are the third-party entities that provide services or products to the provider, such as infrastructure, software, hardware, or support. The provider’s suppliers may have a significant impact on the quality, security, reliability, and performance of the cloud services that the provider delivers to the client organization. Therefore, the auditor should ensure that the client organization knows who the provider’s suppliers are, what services or products they provide, what risks they pose, and what contractual or regulatory obligations they have123.
The other options are not correct. Option A, the client organization does not need to worry about the provider’s suppliers, as this is the provider’s responsibility, is incorrect because the client organization cannot rely solely on the provider to manage its suppliers. The client organization has to perform due diligence and oversight on the provider’s suppliers, as they may affect the client organization’s own security, compliance, and business objectives12. Option B, the suppliers are accountable for the provider’s service that they are providing, is incorrect because the suppliers are not directly accountable to the client organization, but to the provider. The provider is ultimately accountable to the client organization for its service delivery and performance12. Option C, the client organization and provider are both responsible for the provider’s suppliers, is incorrect because the responsibility for the provider’s suppliers depends on the shared responsibility model, which defines how the security and compliance tasks and obligations are divided between the provider and the client organization. The shared responsibility model may vary depending on the type and level of cloud service that the provider offers12. References :=
Cloud Computing: Auditing Challenges - ISACA1
Cloud Computing: Audit Considerations - ISACA2
Top 16 Cloud Computing Companies & Service Providers 2023 - Datamation
