Exam CCAK topic 1 question 194 discussion

B. cloud auditor. The final decision to include a material finding in a cloud audit report should be made by the cloud auditor. The auditor is responsible for assessing the evidence and determining the significance of findings based on the audit criteria and objectives. While the CISO, senior management, and CEO can provide input and context, the auditor must maintain independence and objectivity in reporting findings to ensure the accuracy and integrity of the audit report. The auditor's professional judgment is critical in deciding which findings are material and should be included in the report to provide a true and fair view of the audit results.

it has to be the cloud auditor. Auditors and their work must be independent.

decision to include a finding in audit report is done by auditor with high integrity, honest and truthful. P# 256. Decision to act on the finding is done by auditee’s senior management

The auditee’s senior management should make the final decision to include a material finding in a cloud audit report. The auditee’s senior management is responsible for ensuring that the organization complies with its security and compliance obligations. While the organization’s chief information security officer (CISO), cloud auditor, and organization’s chief executive officer (CEO) may be involved in the audit process, they are not responsible for making the final decision to include a material finding in a cloud audit report.