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Auditors consider multiple factors that relate to data center procedures and activities that potentially identify audit risks in the operating environment and assess the controls in place that mitigate those risks.
After thorough testing and analysis, the auditor is able to adequately determine if the data center maintains proper controls and is operating efficiently and effectively.
The auditor should first assess what the extent of the network is and how it is structured.
A network diagram can assist the auditor in this process.
It is also important to know who has access and to what parts.