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Chapter 14. Auditing Cloud Computing and... > Test Steps for Auditing Cloud Comput...

Test Steps for Auditing Cloud Computing and Outsourced Operations

Here are a few notes on the test steps in this chapter.

First and foremost, whatever audit steps you would want to perform if the service were being performed by your company (that is, if it were not outsourced) should be considered when you’re auditing an outsourced function. The same risks likely exist and will need to be mitigated. For example, if a business application is hosted in the cloud via SaaS, you will need to review for the sorts of application controls that are documented in Chapter 13. Those risks don’t go away just because the application has been outsourced, and they are all still relevant to an audit program. However, the way you audit for them may be vastly different if the function has been outsourced.


  

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