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Exploring the Key Risk Factors for Application of Cloud Computing in Auditing

机译：探索云计算在审计中应用的关键风险因素

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摘要

In the cloud computing information technology environment, cloud computing has some advantages such as lower cost, immediate access to hardware resources, lower IT barriers to innovation, higher scalability, etc., but for the financial audit information flow and processing in the cloud system, CPA (Certified Public Accountant) firms need special considerations, for example: system problems, information security and other related issues. Auditing cloud computing applications is the future trend in the CPA firms, given this issue is an important factor for them and very few studies have been conducted to investigate this issue; hence this study seeks to explore the key risk factors for the cloud computing and audit considerations. The dimensions/perspectives of the application of cloud computing audit considerations are huge and cover many criteria/factors. These risk factors are becoming increasingly complex, and interdependent. If the dimensions could be established, the mutually influential relations of the dimensions and criteria determined, and the current execution performance established; a prioritized improvement strategy designed could be constructed to use as a reference for CPA firm management decision making; as well as provide CPA firms with a reference for build auditing cloud computing systems. Empirical results show that key risk factors to consider when using cloud computing in auditing are, in order of priority for improvement: Operations (D), Automating user provisioning (C), Technology Risk (B) and Protection system (A).
机译：在云计算信息技术环境中，云计算具有一些优势，例如成本更低，可立即访问硬件资源，IT创新障碍更低，可扩展性更高等，但是对于云系统中的财务审计信息流和处理而言，注册会计师（CPA）公司需要特殊考虑，例如：系统问题，信息安全和其他相关问题。审计云计算应用程序是CPA公司的未来趋势，因为该问题对他们而言是一个重要因素，并且很少进行研究来调查此问题。因此，本研究旨在探索云计算和审计注意事项的关键风险因素。云计算审核考虑因素的应用范围/观点非常巨大，涵盖了许多标准/因素。这些风险因素变得越来越复杂和相互依存。如果可以确定尺寸，则确定尺寸和标准之间的相互影响关系，并确定当前的执行绩效;可以设计优先的改进策略，以作为注册会计师事务所管理决策的参考;并为注册会计师事务所建立审计云计算系统提供参考。实证结果表明，在审计中使用云计算时，要考虑的主要风险因素是按改进优先顺序排列的：操作（D），自动用户配置（C），技术风险（B）和保护系统（A）。

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