Demystifying Public Cloud Auditing for IT Auditors

Abstract

The purpose of this chapter is to provide insight into the internal audit challenges that a large Dutch bank was confronted with as the consequence of the IT transformation that was focused on leveraging the opportunities offered in the public cloud. Our work contributes to the body of literature by providing a conceptual framework that can help institutions navigate their assurance requirements in the public cloud. Furthermore, we provide practical attention points from the field for IT auditors. Finally, discussion points are shared with respect to the IT auditing of the traditional on-premise and the public cloud environment.