Which artifact may be required as a data source for a regulatory compliance audit in a cloud environment?

In the context of a regulatory compliance audit in a cloud environment, system configuration details are vital artifacts. These details provide essential insight into how the cloud infrastructure is set up, which includes security settings, access controls, and compliance measures that reflect adherence to regulatory requirements. The configuration can reveal whether the cloud services have been designed and implemented in a manner that meets specific compliance standards, such as those defined by HIPAA, PCI-DSS, GDPR, or SOC 2.

By examining system configuration details, auditors can verify that the security protocols are in place, configurations comply with best practices, and that data handling processes align with regulatory expectations. This includes confirming network settings, user access permissions, and any other related configurations that could impact compliance.

Other artifacts might be important in different contexts, but they do not specifically focus on the technical and operational details necessary for ensuring and demonstrating regulatory compliance. For example, system performance benchmarks might provide insights into the effectiveness of cloud services but do not directly tie into compliance requirements. Similarly, annual financial documents or revenue projections serve a different purpose and are typically more relevant for financial audits rather than regulatory compliance.