The lack of physical access to cloud infrastructure significantly affects the audit process for cloud customers. Managing Cloud guidance explains that customers do not have direct access to cloud data centers, servers, or networking equipment, which limits their ability to perform traditional on-site audits.

As a result, customers must rely on third-party audit reports, certifications, and attestations provided by the cloud service provider. This changes how evidence is collected and verified during audits and requires auditors to assess assurance reports instead of physical inspections.

Bandwidth constraints, uptime limits, and storage options impact performance and architecture decisions but do not directly affect audit methodology. Therefore, the absence of physical access is the primary audit-related characteristic.