Information is a key resource for all enterprises. From the time information is created to the moment it is destroyed, technology plays a significant role in containing, distributing and analysing information. Technology is increasingly advanced and has become pervasive in enterprises and the social, public and business environments.

Building on the COBIT 5 framework, this guide focuses on assurance and provides more detailed and practical guidance for assurance professionals and other interested parties at all levels of the enterprise on how to use COBIT 5 to support a variety of IT assurance activities.

"This practical guidance was created for enterprises using or considering using cloud computing. It provides a governance and control framework based on COBIT 5 and an audit program using COBIT 5 for Assurance. This information can assist enterprises in assessing the potential value of cloud investments to determine whether the risk is within the acceptable level. In addition, it provides a list of publications and resources that can help determine if cloud computing is the appropriate solution for the data and processes being considered."--