SAMMY UI is optimized for resolutions with a width 1024px and higher.
Cloud Controls Matrix
Browse Cloud Controls...
A&A-01: Audit and Assurance Policy and Procedures
Audit and Assurance Policy and Procedures
A&A-01: Are audit and assurance policies, procedures, and standards established, documented, approved, communicated, applied, evaluated, and maintained?
Both the cloud service provider (CSP) and cloud service customer (CSC) should develop a "customized integrated framework" of audit and assurance policies and procedures. This framework should incorporate/demonstrate compliance to leading industry standards and self-imposed business requirements while providing appropriate coverage of controls to assess the respective cloud environment and corresponding services.
At a minimum, audit and assurance policies and procedures should include:

a. Audit and assurance functions indicating purposes, responsibilities, authorities, and
accountabilities to ensure organizational independence, professional care, audit objectivity,
and proficiency,
b. Audit and assurance plans,
c. Audit development policies and procedures to determine criteria and assertions against which
the subject matter will be assessed, quality assurance and supervision, sufficient and appropriate
evidence, in accordance with commonly accepted frameworks and audit best practices,
d. Audit reporting to communicate audit results and findings,
e. Follow-up activities to monitor audit findings implementation progress
Control implemented
Not applicable - A “N/A” answer indicates that the portion of the control in question is out of scope of the assessment. The “SSRM control ownership” column is to be left blank (e.g., greyed out), and optionally the CSP may explain why it is the case (“CSP Implementation Description”).
No - A “No” answer indicates that the portion of the control in question is not implemented, while in scope of the assessment. The CSP has to assign the implementation responsibility of the control to the relevant party under column “SSRM control ownership”, and optionally elaborate on the “why” (has not been implemented), and “what” has to be done for its implementation by that party.
Yes - A “Yes” answer indicates that the portion of the control in question is implemented. The CSP indicates the responsible and accountable parties (SSRM control ownership), and optionally elaborates on the implementation “how-to” per relevant party CSP and/or CSC.
Control ownership
CSP-owned - The CSP is entirely responsible and accountable for the CCM control implementation.
CSC-owned - The Cloud Service Customer (CSC) is entirely responsible and accountable for the CCM control implementation.
Third-party - The third-party CSP in the supply chain (e.g., an IaaS provider) is responsible for CCM control implementation, while the CSP is fully accountable.
Shared CSP and CSC - Both the CSP and CSC share CCM control implementation responsibility and accountability.
Shared CSP and third party - Any CCM control implementation responsibility is shared between CSP and the third party, but the CSP remains fully accountable.
Description

Establish, document, approve, communicate, apply, evaluate and maintain audit and assurance policies and procedures and standards. Review and update the policies and procedures at least annually.

Audit and Assurance Policy and Procedures
A&A-01: Are audit and assurance policies, procedures, and standards reviewed and updated at least annually?
Both the cloud service provider (CSP) and cloud service customer (CSC) should develop a "customized integrated framework" of audit and assurance policies and procedures. This framework should incorporate/demonstrate compliance to leading industry standards and self-imposed business requirements while providing appropriate coverage of controls to assess the respective cloud environment and corresponding services.
At a minimum, audit and assurance policies and procedures should include:

a. Audit and assurance functions indicating purposes, responsibilities, authorities, and
accountabilities to ensure organizational independence, professional care, audit objectivity,
and proficiency,
b. Audit and assurance plans,
c. Audit development policies and procedures to determine criteria and assertions against which
the subject matter will be assessed, quality assurance and supervision, sufficient and appropriate
evidence, in accordance with commonly accepted frameworks and audit best practices,
d. Audit reporting to communicate audit results and findings,
e. Follow-up activities to monitor audit findings implementation progress
Control implemented
Not applicable - A “N/A” answer indicates that the portion of the control in question is out of scope of the assessment. The “SSRM control ownership” column is to be left blank (e.g., greyed out), and optionally the CSP may explain why it is the case (“CSP Implementation Description”).
No - A “No” answer indicates that the portion of the control in question is not implemented, while in scope of the assessment. The CSP has to assign the implementation responsibility of the control to the relevant party under column “SSRM control ownership”, and optionally elaborate on the “why” (has not been implemented), and “what” has to be done for its implementation by that party.
Yes - A “Yes” answer indicates that the portion of the control in question is implemented. The CSP indicates the responsible and accountable parties (SSRM control ownership), and optionally elaborates on the implementation “how-to” per relevant party CSP and/or CSC.
Control ownership
CSP-owned - The CSP is entirely responsible and accountable for the CCM control implementation.
CSC-owned - The Cloud Service Customer (CSC) is entirely responsible and accountable for the CCM control implementation.
Third-party - The third-party CSP in the supply chain (e.g., an IaaS provider) is responsible for CCM control implementation, while the CSP is fully accountable.
Shared CSP and CSC - Both the CSP and CSC share CCM control implementation responsibility and accountability.
Shared CSP and third party - Any CCM control implementation responsibility is shared between CSP and the third party, but the CSP remains fully accountable.
Description

Establish, document, approve, communicate, apply, evaluate and maintain audit and assurance policies and procedures and standards. Review and update the policies and procedures at least annually.