ISO/IEC 27017 provides guidance on which type of security?

ISO/IEC 27017 offers guidelines specifically related to information security for cloud services. This standard is designed to help organizations manage the security aspects of their cloud services, addressing both cloud service providers and consumers. It elaborates on the cloud computing environment and identifies the relevant security controls that are specific to this context.

The guidance includes recommendations for establishing appropriate security measures related to data protection, privacy, and security governance in cloud computing. It emphasizes collaboration between providers and consumers to ensure that both parties adhere to best practices in securing data hosted in the cloud.

Other options, while related to various aspects of security or auditing, do not focus explicitly on cloud security controls. Governance structures might involve frameworks for overall IT leadership and policies but do not directly cover the specifics of cloud security. Technical auditing encompasses the examination of technical systems to ensure they meet certain standards but is not limited to cloud computing. Financial audit practices generally pertain to evaluating compliance and financial reporting, which is outside the scope of information security guidance pertinent to cloud services. Therefore, ISO/IEC 27017 stands out as the correct choice for guidance on cloud security controls.