ESMA Guidelines on Outsourcing to Cloud Service Providers (ESMA50-157-2403)
Guideline 6: Access and audit rights – ESMA Guidelines on Outsourcing to Cloud Service Providers (ESMA50-157-2403)

ESMA Guidelines on Outsourcing to Cloud Service Providers (ESMA50-157-2403) 41: Staff audits and report reviews with people who have the skills for cloud services

What does 41 require?

Given the technical complexity of cloud services and the jurisdictional questions they raise, the staff who audit them, whether the firm's internal auditors or auditors acting on its behalf, have the skills and knowledge to assess the cloud services properly and perform an effective and relevant audit; the same applies to the firm's staff who review the certifications and audit reports the CSP provides.

Maintained by Gerard Blokdyk

Other controls in Guideline 6: Access and audit rights – ESMA Guidelines on Outsourcing to Cloud Service Providers (ESMA50-157-2403)

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