The auditor should verify whether a right-to-audit clause exists (B) next, because it is a contractual provision that grants the auditor the right to access and examine the records, systems, and processes of the SaaS provider. A right-to-audit clause is important for ensuring transparency, accountability, and compliance of the SaaS provider with the customer’s requirements and expectations. A right-to-audit clause can also help the auditor to identify and mitigate any risks or issues related to the SaaS agreement12.
Verifying whether IT management monitors the effectiveness of the environment (A) is not the next step, because it is a part of the ongoing monitoring andevaluation process, not the initial walk-through procedures. The auditor should first establish the scope, objectives, and criteria of the audit before assessing the performance and controls of the SaaS provider.
Verifying whether a third-party security attestation exists © is not the next step, because it is not a mandatory requirement for a SaaS agreement. A third-party security attestation is a report or certificate issued by an independent auditor that evaluates and validates the security controls and practices of the SaaS provider. A third-party security attestation can provide assurance and confidence to the customer, but it does not replace or eliminate the need for a right-to-audit clause3.
Verifying whether service level agreements (SLAs) are defined and monitored (D) is not the next step, because it is not directly related to the audit process. SLAs are contractual agreements that specify the quality, availability, and performance standards of the SaaS provider. SLAs are important for measuring and managing the service delivery and customer satisfaction, but they do not grant or guarantee the right to audit4.
