Isaca Updated CCAK Exam Questions and Answers by ember

A SOC2 Type 2 report can best help an auditor to get information about the operating effectiveness of controls addressing privacy, availability, and confidentiality of a service organization. A SOC2 Type 2 report is an internal control report that examines the security, availability, processing integrity, confidentiality, and privacy of a service organization’s system and data over a specified period of time, typically 3-12 months. A SOC2 Type 2 report is based on the AICPA Trust Services Criteria and provides an independent auditor’s opinion on the design and operating effectiveness of the service organization’s controls. A SOC2 Type 2 report can help an auditor to assess the risks and challenges associated with outsourcing services to a cloud provider and to verify that the provider meets the relevant compliance requirements and industry standards.12 References := CCAK Study Guide, Chapter 5: Cloud Auditing, page 971; SOC 2 Type II Compliance: Definition, Requirements, and Why You Need It2

A security categorization of the information systems should be performed first to properly implement the NIST SP 800-53 r4 control framework in an organization. Security categorization is the process of determining the potential impact on organizational operations, organizational assets, individuals, other organizations, and the Nation resulting from a loss of confidentiality, integrity, or availability of an information system and the information processed, stored, or transmitted by that system. Security categorization is based on the application of FIPS Publication 199, Standards for Security Categorization of Federal Information and Information Systems, which defines three levels of impact: low, moderate, and high. Security categorization is the first step in the Risk Management Framework (RMF) described in NIST SP 800-37, Revision 2, Risk Management Framework for Information Systems and Organizations: A System Life Cycle Approach for Security and Privacy. Security categorization helps to identify the security requirements for the information system and to select an initial set of baseline security controls from NIST SP 800-53 r4, Security and Privacy Controls for Federal Information Systems and Organizations. The baseline security controls can then be tailored and supplemented as needed to address specific organizational needs, risk factors, and compliance obligations12.

References:

SP 800-53 Rev. 4, Security & Privacy Controls for Federal Info Sys …

SP 800-37 Rev. 2, Risk Management Framework for Information …

Organizations maintain mappings between the different control frameworks they adopt to avoid duplication of work when assessing compliance. This is because different control frameworks may have overlapping or equivalent controls that address the same objectives or risks. By mapping these controls, organizations can streamline their compliance assessment process and reduce the cost and effort involved. Mappings also help organizations to identify any gaps or inconsistencies in their control coverage and address them accordingly. This is part of the Cloud Control Matrix (CCM) domain COM-03: Control Frameworks, which states that "The organization should identify and adopt applicable control frameworks, standards, and best practices to support the cloud compliance program."1 References := CCAK Study Guide, Chapter 3: Cloud Compliance Program, page 54