Abstract

LOPEZ, María de los Ángeles; ALBANESE, Diana Ester  and  DURAN, Regina. Auditoría financiera en entornos de computación en la Nube: revisión del estado del arte. Escr. Contab. Adm. [online]. 2013, vol.4, n.1, pp. 109-147. ISSN 1853-2055.

The use of Cloud Computing (CC) by organizations represents a new challenge for financial auditors since it has particularities that must be reviewed because of their impact in audit engagements. The objective of this paper is to review the literature and current standards in Argentina concerning the CC effects on financial audit, and to propose future research challenges that we must face. Among the relevant aspects that we consider are: entity understanding; risk identification and assessment; internal control evaluation; specific characteristics of the evidence; abilities and competencies required by the auditor, and use of specialists. Research on these areas will allow us to strengthen our knowledge about them and contribute to draw up norms and recommendations to help professionals do their work.

Keywords : Financial Audit; Cloud Computing; Cloud Computing Risks; Audit Aspects Potentially Affected.