The most significant challenge in assessing cloud providers is the limited visibility into the provider's internal security controls, operations, and technology. Cloud customers often lack direct access to the infrastructure, policies, and mechanisms behind the cloud service due to the shared responsibility model and provider confidentiality.
According to CSA Security Guidance v4.0 – Domain 4: Compliance and Audit Management:
“The cloud customer’s inability to see and assess the cloud provider’s security controls and practices—known as limited visibility—is one of the most critical barriers to cloud assurance.”
(CSA Security Guidance v4.0, Domain 4: Compliance and Audit Management)
This is further echoed in CCM (Cloud Controls Matrix):
AAC-03 (Audit Assurance and Compliance) – “Cloud providers should make sufficient audit mechanisms available to allow the customer to assess control implementation. Lack of visibility significantly impacts trust and compliance validation.”
The other options may contribute to audit difficulties, but D represents the core, systemic challenge faced in cloud provider assessments.