The innovative application of cloud computing on auditing
by Shaio Yan Huang; Ching-Wen Lin; Yi-Feng Jian
International Journal of Mobile Communications (IJMC), Vol. 12, No. 3, 2014

Abstract: Facing an increasingly complex business environment, companies implement information systems to improve their efficiency and effectiveness. Using computers as an auditing tool has become an important issue. Furthermore, tools of continuous auditing have been applied to improve it but because of high cost, information security or interest conflict, most of them are not adopted by enterprises. This paper constructs the concept of auditing from the innovative service SaaS of cloud computing and explores benefits of the application of cloud computing on auditing in practice. We also hope to provide a reference for auditors and enterprises planning to adopt it. This paper also uses data from a purchase to pay cycle to set up a simulated company and conducts experiments on students utilising a company simulation case study.

Online publication date: Thu, 30-Apr-2015

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