Exam CCAK topic 1 question 200 discussion

A. Reporting tools are reliable and based on defined objectives. In continuous auditing, it is crucial for a third-party auditor to verify that reporting tools are reliable and based on defined objectives. Reliable reporting tools ensure that data is accurately captured, processed, and presented in a manner that aligns with the audit's goals. This verification helps maintain the integrity of the audit process by ensuring that conclusions and insights drawn from the audit are based on accurate and relevant information. While compliance verification (option B) and the configuration of assessment tools (option C) are important aspects of cloud audits, ensuring the reliability of reporting tools is foundational to the continuous auditing process. Similarly, evaluating APIs (option D) may be necessary for specific technical audits, but does not directly relate to the overarching reliability and alignment of audit reporting tools with defined objectives.

P# 385 The continuous audit phase includes: The third-party auditor periodically performs checks to confirm that the assessment tools are trustworthy (e.g., integrity checks).