Which artifact may be required as a data source for a regulatory compliance audit (i.e., HIPAA, PCI-DSS) in a cloud environment?

The correct answer is system configuration details, as this artifact is critically important for regulatory compliance audits like HIPAA and PCI-DSS in a cloud environment. These regulations require organizations to maintain stringent security measures and protect sensitive information. System configuration details provide insights into how systems are set up, including security controls, user access permissions, data encryption measures, and network security configurations.

Having this information readily available allows auditors to assess whether the cloud service provider's security protocols align with compliance requirements and best practices, ensuring that any sensitive data is adequately protected. This artifact not only demonstrates adherence to regulatory standards but also facilitates gap analysis to identify areas for improvement.

In contrast, while system performance benchmarks, annual actual-to-budgeted expenses, and quarterly revenue projections provide valuable information about the operational and financial aspects of a business, they do not specifically address the compliance-related security configurations and controls that are critical in regulatory audits. Therefore, they do not fulfill the requirements that would be mandated for an audit focused on data security and regulatory compliance.