Explanation
Using a standardized control framework enables auditors to conduct gap analyses of what a cloud service provider (CSP) offers versus what the customer requires. A standardized control framework is a set of guidelines, best practices, and criteria that help to evaluate and improve the security, privacy, and compliance of cloud computing environments. Examples of standardized control frameworks include ISO/IEC
27001/27002/27017/27018, NIST SP 800-53, CSA Cloud Controls Matrix (CCM), COBIT, etc. By using a standardized control framework, auditors can compare the CSP's policies, procedures, and practices with the customer's expectations and requirements, and identify any gaps or discrepancies that may pose risks or issues. A gap analysis can help the auditors to provide recommendations and suggestions to the CSP and the customer on how to close the gaps and enhance the quality and performance of the cloud services12.
References:
Cloud Controls Matrix (CCM) - CSA
Cloud Computing Audit Program - ISACA