Explanation/Reference:
Explanation:
Auditing involves reports and evidence that show user activity, compliance with controls and regulations, the systems and processes that run and what they do, as well as information and data access and modification records. A cloud environment adds additional complexity to traditional audits because the cloud customer will not have the same level of access to systems and data as they would in a traditional data center.

Explanation/Reference:
Explanation:
Conflict of interest is a threat, not a control.

Explanation
A UPS can provide line conditioning, adjusting power so that it is optimized for the devices it serves and smoothing any power fluctuations; it does not offer any of the other listed functions.

The Payment Card Industry Data Security Standard (PCI DSS) pertains to organizations that handle credit card transactions and is an industry-regulatory standard, not a governmental one.
The Sarbanes-Oxley Act (SOX) was passed in 2002 and pertains to financial records and reporting, as well as transparency requirements for shareholders and other stakeholders. The Health Insurance Portability and Accountability Act (HIPAA) was passed in 1996 and pertains to data privacy and security for medical records. FISMA refers to the Federal Information Security Management Act of 2002 and pertains to the protection of all US federal government IT systems, with the exception of national security systems.