B. A number of requirements to be implemented, based upon numerous standards and regulatory requirements. The Cloud Control Matrix (CCM) is a framework developed by the Cloud Security Alliance (CSA) that provides a catalog of security controls and best practices for cloud computing. It is designed to assist organizations in assessing the security risks associated with cloud computing and implementing appropriate security measures. The CCM includes a comprehensive set of controls and requirements that should be considered and implemented by cloud service providers and cloud customers. These controls cover various domains such as governance and risk management, compliance, data security, physical security, and incident response, among others. The requirements are derived from industry-accepted standards, frameworks, and regulatory requirements.