QuestionQ32

VerifiedCloud Auditing

Who should make the FINAL decision on whether to include a material finding in a cloud audit report?

Explanation

The cloud auditor exercises independent professional judgment about reporting a material finding. Management may provide context or a response, but it does not control the audit’s findings. In an internal audit, the chief audit executive reviews and approves the final communication before it is issued. (theiia.org)

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