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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
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    File URL: https://revistas.unlp.edu.ar/auditar/article/view/12093
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    References listed on IDEAS

    as
    1. 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.
    2. 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.
    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)

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    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

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