Abstract
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).
Highlights
Cloud computing is becoming an important tool that professional CPA (Certified PublicAccountant) firms and companies are using for their auditing and accounting information needs abroad
For CPA firms, the most serious problem is incorrect information or cloud service system failure when using cloud computing in auditing, so when using cloud computing, information correctness and cloud service system support should be the foremost objectives for CPA firms, as the occurrence of any problem in these areas could result in auditing failure
This study proposed Taiwan CPA firms for application of cloud computing in auditing as an empirical case to demonstrate that the Multiple Attribute Decision Making (MADM) method could overcome the defects of the conventional MCDM method
Summary
Cloud computing is becoming an important tool that professional CPA (Certified PublicAccountant) firms and companies are using for their auditing and accounting information needs abroad. Since the application of cloud computing technology in the auditing sector is more complicated than regular auditing work in the current system, effective and security audits are more detailed using information, and have become more difficult [2]. Under such circumstances, auditors should realize the risk sources of cloud computing and create a sound auditing framework, so cloud computing audit work can go smoothly [3]. Same time, efficiency, seamless programs and quality service are becoming increasing important for efficiency, seamless programs and quality service are becoming increasing important for CPA firms, CPA firms, and cloud computing provides information access that is limited by time or space so that and cloud provides access that is limited bymain time advantages or space so of that
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