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IJSTR >> Volume 5 - Issue 8, August 2016 Edition

International Journal of Scientific & Technology Research  
International Journal of Scientific & Technology Research

Website: http://www.ijstr.org

ISSN 2277-8616

The Impact Of Cloud Computing Technology On The Audit Process And The Audit Profession

[Full Text]



Yati Nurhajati



Cloud service provider (CSP), Cloud Computing Environment, Risk Base`Audit approach, The Big Four Audit Firms, and Internal audit Role.



In the future, cloud computing audits will become increasingly, The use of that technology has influenced of the audit process and be a new challenge for both external and the Internal Auditors to understand IT and learn how to use cloud computing and cloud services that hire in cloud service provider (CSP), and considering the risks of cloud computing, and how to audit cloud computing by risk based audit approach. The wide range of unique risks and depend on the type and model of the cloud solution, the uniqueness of the client environment,and the specifics of data or an application make this an complicated subject. The internal audit function is well positioned through its role as a guarantor function of the organization to assist management and the board of the Committee to identify and consider the risks in using cloud computing technology for internal audit can help determine whether the risk has been managed appropriately in a cloud computing environment. Assesses the current impact of cloud computing technology on the audit process , and discusses the implications of cloud computing future technological trends for the auditing profession . More specifically, Provides a summary of how that information technology has impacted the audit framework.



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