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Cloud Computing – What Auditors need to know - UCOP

Cloud Computing what Auditors need to know This presentation is provided solely for educational purposes and, in developing and presenting these materials, Deloitte is not providing accounting, business, financial, investment, legal, tax, or other professional advice or services. This presentation is not a substitute for such professional advice or services, nor should it be used as a basis for any decisions or actions that may affect your business or to provide assurance that any decision or action will be supported by your Auditors and regulators. Before making any decision or taking any action that may affect your business, you should consult a qualified professional advisor. Deloitte shall not be liable for any claims, liabilities, or expenses sustained by any person who relies on these courses for such purposes.

Deloitte shall not be liable for any claims, liabilities, or exp enses sustained by any person w ho relies on these courses for s uch purposes. 2 Contents Section 1 Section 2 Section 3 Section 4 Section 5 Cloud overview Risk and Controls Internal audit’s role Service organization controls

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