Abstract
Cloud Computing is a new form of IT system and infrastructure outsourcing as an alternative to traditional IT Outsourcing (ITO). Hence, migration to cloud computing is rapidly growing among organizations. Adopting this technology brings numerous positive aspects, although imposing different risks and concerns to organization. An organization which officially deputes its cloud computing services to outside (offshore or inshore) providers and implies that it outsources its functions and process of its IT to external BPO services providers. Therefore, customers of cloud must evaluate and manage the IT infrastructure construction and the organization’s IT control environment of BPO vendors [25]. Since cloud is an internet-based technology, cloud auditing would be very critical and challengeable in such an environment. This paper focuses on practices related to auditing processes, methods, techniques, standards and frameworks in cloud computing environments.
Highlights
Outsourcing IT operations is not a new concept
This paper contributes to provide a comprehensive perspective in auditing processes, different approaches and frameworks, and key concepts in cloud computing environments
We address different cloud auditing practices related to processes, techniques, test steps, standards and frameworks with the purpose of answering the following questions: 1) How to maximize the value of the IT audit function? 2) What are specific components and key controls which might be necessary for cloud environment auditing? 3) How to determine appropriate cloud auditing process? 4) Which frameworks and standards are recommended to do a cloud audit?
Summary
Cloud computing is a new concept in the outsourcing IT operations as an adopted paradigm for delivering IT services over the Internet by organizations. Supporting thousands of business needs, Simplify and streamline enterprise collaboration, cost management, availability, and scalability are only a few of countless motivations for organizations to adopt cloud computing. This new technology brings risks and concerns to organization. This paper contributes to provide a comprehensive perspective in auditing processes, different approaches and frameworks, and key concepts in cloud computing environments. We address different cloud auditing practices related to processes, techniques, test steps, standards and frameworks with the purpose of answering the following questions: 1) How to maximize the value of the IT audit function?
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