While auditing an IT department's cloud service provider, the IS auditor found that privileged access monitoring is not being performed as required by the contract.
The provider disagrees with this issue and notes that compensating controls are in place.
The IS auditor's NEXT course of action should be to:
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A. B. C. D.A.
In this scenario, the IS auditor has found that the cloud service provider is not performing privileged access monitoring as required by the contract. However, the provider claims that they have implemented compensating controls to address this issue. The next course of action for the IS auditor should be to:
A. Test compensating controls as part of the audit: The first step the auditor should take is to test the compensating controls put in place by the provider. This will involve evaluating the adequacy and effectiveness of the controls, assessing if they are addressing the identified issue, and determining if they are meeting the organization's requirements. If the compensating controls are effective, the auditor may conclude that the provider has taken sufficient action to address the issue.
B. Define a remediation plan: If the compensating controls are found to be inadequate or ineffective, the auditor should define a remediation plan. This may involve identifying additional controls that can be put in place to address the identified issue, or recommending changes to existing controls. The auditor should also define timelines for the provider to implement these controls and assess the effectiveness of the remediation plan.
C. Review privileged access logs: Another action the auditor can take is to review privileged access logs to determine if any unauthorized access has occurred. This will provide evidence of whether the provider is effectively monitoring privileged access and will help identify any potential risks or vulnerabilities. The auditor should also review the provider's policies and procedures to ensure that they are comprehensive and up to date.
D. Recommend revising the service level agreement (SLA): If the compensating controls are found to be inadequate, the auditor may recommend revising the service level agreement (SLA). This will involve identifying the specific requirements that the provider needs to meet in terms of privileged access monitoring and defining penalties or consequences if the requirements are not met.
In summary, the IS auditor's next course of action should be to test the compensating controls as part of the audit. If the compensating controls are effective, the auditor may conclude that the provider has taken sufficient action to address the issue. However, if the compensating controls are inadequate or ineffective, the auditor should define a remediation plan, review privileged access logs, and recommend revising the service level agreement (SLA) as necessary.