Explanation
The Egregious 11 refers to a list of top threats to cloud computing, as published by the Cloud Security Alliance (CSA) in 2019. The CSA is a leading organization dedicated to defining standards, certifications and best practices to help ensure a secure cloud computing environment. The Egregious 11 report ranks the most critical and pressing cloud security issues, such as data breaches, misconfigurations, insufficient identity and access management, and account hijacking. The report also provides recommendations for security, compliance, risk and technology practitioners to mitigate these threats. The Egregious 11 is based on a survey of industry experts and a review of current literature and media reports. The report is intended to raise awareness of the risks and challenges associated with cloud computing and promote strong security practices.12 References := CCAK Study Guide, Chapter 5: Cloud Auditing, page 961; CSA Top Threats to Cloud Computing: Egregious 11

Explanation
The Cloud Security Alliance (CSA) Cloud Controls Matrix (CCM) is the best tool to perform cloud security control audits, as it is a comprehensive framework that provides organizations with a detailed understanding of security concepts and principles that are aligned to the cloud model. The CCM covers 16 domains of cloud security, such as data security, identity and access management, encryption and key management, incident response, and audit assurance and compliance. The CCM also maps to other standards, such as ISO 27001, NIST SP 800-53, PCI DSS, COBIT, and GDPR, to facilitate compliance and assurance activities1.
The General Data Protection Regulation (GDPR) is not a tool, but rather a regulation that aims to protect the personal data and privacy of individuals in the European Union (EU) and the European Economic Area (EEA).
The GDPR imposes strict requirements on organizations that process personal data of individuals in these regions, such as obtaining consent, ensuring data security, reporting breaches, and respecting data subject rights. The GDPR is relevant for cloud security audits, but it is not a comprehensive framework that covers all aspects of cloud security2.
The Federal Information Processing Standard (FIPS) 140-2 is not a tool, but rather a standard that specifies the security requirements for cryptographic modules used by federal agencies and other organizations. The FIPS
140-2 defines four levels of security, from Level 1 (lowest) to Level 4 (highest), based on the design and implementation of the cryptographic module. The FIPS 140-2 is important for cloud security audits, especially for organizations that handle sensitive or classified information, but it is not a comprehensive framework that covers all aspects of cloud security3.
ISO 27001 is a standard that specifies the requirements for establishing, implementing, maintaining and continually improving an information security management system (ISMS). An ISMS is a systematic approach to managing information security risks and ensuring the confidentiality, integrity and availability of information assets. ISO 27001 is relevant for cloud security audits, as it provides a framework for assessing and improving the security posture of an organization. However, ISO 27001 does not provide specific guidance or controls for cloud services, which is why ISO 27017:2015 was developed as an extension to ISO
27001 for cloud services4. References
Cloud Controls Matrix | Cloud Security Alliance
General Data Protection Regulation - Wikipedia
FIPS PUB 140-2 - NIST
ISO/IEC 27001:2013(en), Information technology ? Security techniques ...

Explanation
According to the ISACA Cloud Auditing Knowledge Certificate Study Guide, a cloud auditor should use statistical sampling rather than judgment (nonstatistical) sampling when the probability of error must be objectively quantified1. Statistical sampling is a sampling technique that uses random selection methods and mathematical calculations to draw conclusions about the population from the sample results. Statistical sampling allows the auditor to measure the sampling risk, which is the risk that the sample results do not represent the population, and to express the confidence level and precision of the sample1. Statistical sampling also enables the auditor to estimate the rate of exceptions or errors in the population based on the sample1.
The other options are not valid reasons for using statistical sampling rather than judgment sampling. Option A is irrelevant, as generalized audit software is a tool that can facilitate both statistical and judgment sampling, but it is not a requirement for either technique. Option B is incorrect, as statistical sampling does not avoid sampling risk, but rather measures and controls it. Option D is illogical, as the tolerable error rate is a parameter that must be determined before conducting any sampling technique, whether statistical or judgmental. References:
ISACA Cloud Auditing Knowledge Certificate Study Guide, page 17-18.