تأثير الحوسبة السحابية على ممارسة مهنة التدقيق

Abstract

The impact of cloud computing on the practice of the audit
profession.The current century has been characterized by many
stages of the process of enhancing information technology, and one
of the models that has been adopted most quickly is cloud
computing, which is one of the important technological models for
information and communication technology due to its ability to
develop and exploit infrastructure resources by providing
computing resources as services, which caused a significant
change. In the economics of information and communication
technology, which had a great impact on the business and financial
environment due to its various advantages, including helping
auditors to perform their work faster and more accurately, in
addition to the possibility of its development and what follows to
benefit from this development. The research dealt with research
methodology and previous studies in the field of research, then
dealt with clarifying the integrated philosophy of what cloud
computing is in terms of its inception, concept and benefits, cloud
computing architecture and models of cloud computing, as well as
the disadvantages and risks of cloud computing, then the research
dealt with practicing the profession of auditing in the cloud
computing environment.