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ISACA Certified Information Security Manager · Isaca
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The main challenge of this question is about the sentence of "by incorporating their technologies within its cloud services." So my focus on Company A Architecture to be sure that all security controls in place will be properly address to respect the Company A desire state. When an organization acquires another entity the primary security concern is maintaining the integrity, security baseline, and architectural cohesion . C is incorrect: bcs is an important part of pre-acquisition due diligence, but policy review alone does not guarantee that Company B's technology can be securely integrated into Company A’s
Company B’s policies tell you how Company B managed security before the acquisition. Company A’s security architecture determines how Company B’s technology can be securely integrated after the acquisition.
For acquiring another company you need to determine how much you’re willing to spend on it. The Information Security Manager can deliver his/her part for this by determining the cost for aligning the IS part. In order to come to the costs a GAP analysis needs to be done and costs for each action needs to be determined. Policies are vague and not complete / detailed enough.