Platform-based workloads: This is a more complex category that covers workloads running on a shared platform that aren't virtual machines or containers, such as logic/procedures running on a shared database platform. Imagine a stored procedure running inside a multitenant database, or a machine- learning job running on a machine-learning Platform as a Service. Isolation and security are totally the responsibility of the platform provider, although the provider may expose certain security options and controls.
Reference: CSA Security GuidelinesV.4(reproduced here for the educational purpose)

As with security. compliance in the cloud is a shared responsibility model. Both the cloud provider and customer have responsibilities. But the customer is always ultimately responsible for their own compliance. These responsibilities are defined through contracts, audits/assessments. and specifics of the compliance requirements.
Reference: CSA Security Guidelines V.4(reproduced here for the educational purpose)

The question is asking for an exception by using "NOT"
The building blocks of cloud computing are composed of random access memory (RAM), the central processing unit(CPU), storage, and networking.

Reporting data breaches is not part of Auditing and not a function of Auditors.