أثر استخدام مراقبي الحسابات لأسلوب الإجراءات التحليلية في الحد من مخاطر تكنولوجيا الحوسبة السحابية(دراسة ميدانية)


أ. د/حنان جابر حسن عباس أ. د/أشرف محمد إبراهيم منصور أ/ مي عادل

The main object of the research is to highlight The Effect of Using Analytical Procedures by External Auditors to Prevent Cloud Computing Technology Risks, by showing how much the Analytical Procedures’ ability in understanding the financial statements and discovering the error that might occur during the usage of the cloud computing system. And this has been done through a questionnaire with a sample from (385) from the research community (financial manager, auditor, IT manager). And the study findings can be summarized in a few results such as there is a positive relationship between Using Analytical Procedures by External Auditors and reducing the risk of using Cloud Computing Technology, and the study also showed some important skills that should be in the auditors themselves, to reduce the risk when using the cloud computing system. The study also recommended that there should be the importance of occupying more interest in the Analytical Procedures. It has a significant impact on the external auditory processing, as well as there should be some updates regarding the auditing standards of the Analytical Procedures to be compatible with Cloud Computing Technology.

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