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Isaca CCAK Exam - Topic 4 Question 76 Discussion

Actual exam question for Isaca's CCAK exam
Question #: 76
Topic #: 4
[All CCAK Questions]

The FINAL decision to include a material finding in a cloud audit report should be made by the:

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Suggested Answer: C

According to the ISACA Cloud Auditing Knowledge Certificate Study Guide, the final decision to include a material finding in a cloud audit report should be made by the cloud auditor1. A material finding is a significant error or risk in the cloud service that could affect the achievement of the audit objectives or the cloud customer's business outcomes. The cloud auditor is responsible for identifying, evaluating, and reporting the material findings based on the audit criteria, methodology, and evidence. The cloud auditor should also communicate the material findings to the auditee and other relevant stakeholders, and obtain their feedback and responses.

The other options are not correct. Option A is incorrect, as the auditee's senior management is not in charge of the audit report, but rather the subject of the audit. The auditee's senior management should provide their perspective and action plans for the material findings, but they cannot decide whether to include or exclude them from the report. Option B is incorrect, as the organization's CEO is not involved in the audit process, but rather the ultimate recipient of the audit report. The organization's CEO should review and act upon the audit report, but they cannot influence the content of the report. Option D is incorrect, as the organization's CISO is not an independent party, but rather a stakeholder of the audit. The organization's CISO should support and collaborate with the cloud auditor, but they cannot make the final decision on the material findings.Reference:

ISACA Cloud Auditing Knowledge Certificate Study Guide, page 19-20.


by Desiree at Nov 25, 2025, 05:40 PM

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Verona
9 hours ago
Auditee's senior management should have the final say, right?
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Raymon
6 days ago
Wait, why would the CEO be involved in this decision? Seems off.
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Katina
11 days ago
Definitely agree with the CISO having a say in this!
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Lilli
16 days ago
Wait, isn't the CISO the one who's usually trying to cover up the security issues? I don't trust them with the final call.
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Micah
21 days ago
Haha, the auditee's senior management would definitely try to downplay any juicy findings! Nice try.
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Tamesha
26 days ago
I think the CEO should make the call. They're the top dog and have the big picture in mind.
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Latricia
1 month ago
The CISO is responsible for the organization's security, so they should have the final say.
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Coletta
1 month ago
I thought it was the auditee's senior management based on what we discussed in class, but I could be mixing it up with another topic.
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Jerlene
1 month ago
I feel like the CISO might be the right choice since they oversee security, but I’m torn between them and the auditor.
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Jesusita
2 months ago
I remember a practice question where the CEO was involved in decision-making, but I can't recall if it was specifically for audit findings.
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Vallie
2 months ago
I've got a good feeling about C on this one. The cloud auditor is the one conducting the audit and has the deepest understanding of the issues, so they should be the ones to determine what qualifies as a material finding.
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Mari
2 months ago
Okay, let me break this down. The question is asking about who should make the final call on material findings in a cloud audit report. I'm thinking the auditor would be the best choice since they have the most direct insight into the audit process and findings.
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Stefany
2 months ago
The cloud auditor should make the final decision. They have the expertise to determine what findings are material.
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Franklyn
2 months ago
I think the cloud auditor should have the final say, but I’m not entirely sure if that’s the right answer.
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Cordell
2 months ago
Ugh, I hate questions like this. There's always some trick or nuance that makes it tricky. I'm going to read through the options a few times and see if I can spot anything that stands out.
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Melita
3 months ago
I think it should be the cloud auditor. They know the risks best.
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Krissy
3 months ago
I think the cloud auditor should decide. They know the risks best.
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Fausto
3 months ago
Hmm, I'm a little unsure about this one. I was thinking it might be the CISO, since they're responsible for the organization's overall security. But the auditor could make sense too. I'll have to think this through carefully.
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Eric
3 months ago
This one seems pretty straightforward to me. I'd go with C - the cloud auditor should be the one making the final decision on material findings.
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