IDEAS home Printed from https://ideas.repec.org/a/lap/raudit/2.html
   My bibliography  Save this article

Riesgos derivados del uso de la computación en la nube que impactan en la auditoría de Estados Financieros

Author

Listed:
  • María de los Angeles López

    (Profesora Adjunta de Auditoría, Departamento de Ciencias de la Administración, Universidad Nacional del Sur. Argentina.)

  • Diana Albanese

    (Profesora Titular de Auditoría, Departamento de Ciencias de la Administración, Universidad Nacional del Sur. Argentina.)

Abstract

The use of cloud computing (CC) has grown considerably over the last years in processes carried out by public and private organizations, and has been promoted especially due to the implementation of electro-nic management systems driven by the Covid-19 pandemic. This expansion has increased the importance of this technology for developing financial audits, particularly for risk assessment. The purpose of this study is to analyse the risks of cloud computing linked to processes that must be assessed by the auditors, to the extent that these risks impact the financial information under examination. This work aims to identify the most relevant risks, due not only to their occurrence probability but also to their potential impact. A classification and description of several risk factors are proposed through a bibliographic research as a data collection technique. From the analysis, it arises that this IT environment is not necessarily more risky than others, and that the most significant risks for auditors are those related to information security, internal control and legal matters.

Suggested Citation

  • María de los Angeles López & Diana Albanese, 2021. "Riesgos derivados del uso de la computación en la nube que impactan en la auditoría de Estados Financieros," Audit.Ar, Instituto de Investigaciones y Estudios Contables, Facultad de Ciencias Económicas, Universidad Nacional de La Plata, vol. 1(1), pages 1-8, May-Octob.
    • Handle: RePEc:lap:raudit:2
    DOI: https://doi.org/10.24215/27188647e001
    as

    Download full text from publisher

    File URL: https://revistas.unlp.edu.ar/auditar/article/view/12093
    Download Restriction: no
    File URL: https://libkey.io/https://doi.org/10.24215/27188647e001?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    References listed on IDEAS

    as
    1. Daisy Yau-Yeung & Ogan Yigitbasioglu & Peter Green, 2020. "Cloud accounting risks and mitigation strategies: evidence from Australia," Accounting Forum, Taylor & Francis Journals, vol. 44(4), pages 421-446, October.
    2. Yigitbasioglu, Ogan M., 2015. "External auditors' perceptions of cloud computing adoption in Australia," International Journal of Accounting Information Systems, Elsevier, vol. 18(C), pages 46-62.
    3. Shareeful Islam & Stefan Fenz & Edgar Weippl & Haralambos Mouratidis, 2017. "A Risk Management Framework for Cloud Migration Decision Support," JRFM, MDPI, vol. 10(2), pages 1-24, April.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Ma, Darren & Fisher, Richard & Nesbit, Trevor, 2021. "Cloud-based client accounting and small and medium accounting practices: Adoption and impact," International Journal of Accounting Information Systems, Elsevier, vol. 41(C).
    2. Pusp Raj Joshi & Shareeful Islam & Syed Islam, 2017. "A Framework for Cloud Based E-Government from the Perspective of Developing Countries," Future Internet, MDPI, vol. 9(4), pages 1-26, November.
    3. Tatyana Rogulenko & Evgeniy Vladimirovich Orlov & Oleg Alexandrovich Smolyakov & Anna Vladimirovna Bodiako & Svetlana Valeryevna Ponomareva, 2021. "Analytical Methods to Assess Financial Capacity in Face of Innovation Projects Risks," Risks, MDPI, vol. 9(9), pages 1-22, September.
    4. Kuang-Hua Hu & Wei Jianguo & Gwo-Hshiung Tzeng, 2017. "Risk Factor Assessment Improvement for China’s Cloud Computing Auditing Using a New Hybrid MADM Model," International Journal of Information Technology & Decision Making (IJITDM), World Scientific Publishing Co. Pte. Ltd., vol. 16(03), pages 737-777, May.
    5. Rikhardsson, Pall & Yigitbasioglu, Ogan, 2018. "Business intelligence & analytics in management accounting research: Status and future focus," International Journal of Accounting Information Systems, Elsevier, vol. 29(C), pages 37-58.
    6. Fábio Albuquerque & Paula Gomes Dos Santos, 2023. "Recent Trends in Accounting and Information System Research: A Literature Review Using Textual Analysis Tools," FinTech, MDPI, vol. 2(2), pages 1-27, April.
    7. Senyo, Prince Kwame & Addae, Erasmus & Boateng, Richard, 2018. "Cloud computing research: A review of research themes, frameworks, methods and future research directions," International Journal of Information Management, Elsevier, vol. 38(1), pages 128-139.
    8. Alifah Aida Lope Abdul Rahman & Shareeful Islam & Christos Kalloniatis & Stefanos Gritzalis, 2017. "A Risk Management Approach for a Sustainable Cloud Migration," JRFM, MDPI, vol. 10(4), pages 1-19, November.
    9. Alles, Michael, 2018. "Examining the role of the AIS research literature using the natural experiment of the 2018 JIS conference on cloud computing," International Journal of Accounting Information Systems, Elsevier, vol. 31(C), pages 58-74.
    10. Bonsón, Enrique & Bednárová, Michaela & Perea, David, 2023. "Disclosures about algorithmic decision making in the corporate reports of Western European companies," International Journal of Accounting Information Systems, Elsevier, vol. 48(C).
    11. Claudia-Florina BOTAR, 2024. "Bibliometric Analysis of Cloud Accounting Phenomenon (II)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 5(7), pages 36-50, July.
    12. Claudia-Florina BOTAR, 2024. "Bibliometric Analysis of Cloud Accounting Phenomenon (I)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 5(6), pages 41-53, June.

    More about this item

    Keywords

    financial statement audit; cloud computing; risks.;
    All these keywords.

    JEL classification:

    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:lap:raudit:2. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Gisela Büechele (email available below). General contact details of provider: https://edirc.repec.org/data/ounlpar.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.