A PROPOSED MODEL FOR THE AUDIT PROCEDURES EXAMINATION FORM IN THE LIGHT OF CLOUD COMPUTING CONTROL STRATEGIES

Authors

  • Husam Hasan Hashim Mustansiriyah University
  • Kareema Abbas Gealo Uruk University

Cloud computing is a new technology that is widely used in various units today as well as in society and it is the result of revolutionary changes in the world of information and communication technology because of its benefits such as low cost, speed, and can be accessed anywhere at any time as well as Finding automatic solutions for various operations and financial transactions and Oversight procedures on cloud computing are one of those developments that  Transforming accounting software from products to services As a result of the rapid dynamic developments and changes in the business environment surrounding this profession. In the context of cloud censor ship the aim of the study Learn about cloud computing and its types and the possibility of benefiting from the benefits that they add to the economic units and their use in the field of accounting and auditing and obstacles to use This study will seek to demonstrate the integrity of cloud data, by designing a test form to show these procedures. The research reached results, including that cloud computing has characteristics, including speed and cost reduction, and immediate access without the need for prior installation of accounting programs on computers, and these characteristics are useless in the absence of control measures and audit methods.

Keywords:

Cloud Computing, Control procedures, Control Strategies, ; cloud technology.

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A PROPOSED MODEL FOR THE AUDIT PROCEDURES EXAMINATION FORM IN THE LIGHT OF CLOUD COMPUTING CONTROL STRATEGIES . (2022). Journal Port Science Research, 5(2), 76–87. https://doi.org/10.36371/port.2022.2.3

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A PROPOSED MODEL FOR THE AUDIT PROCEDURES EXAMINATION FORM IN THE LIGHT OF CLOUD COMPUTING CONTROL STRATEGIES . (2022). Journal Port Science Research, 5(2), 76–87. https://doi.org/10.36371/port.2022.2.3