Why can cloud computing be a challenge in relation to compliance risks (e.g. compliance with the Sarbanes-Oxley Act)?

Why can cloud computing be a challenge in relation to compliance risks (e.g. compliance with the Sarbanes-Oxley Act)?
A. It makes it harder to know where a company’s important assets are.
B. It is harder to limit the provider’s liability in the contract.
C. It makes it harder to know where a company’s physical assets are.
D. Industry regulations change more frequently to ensure compliance.

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