The Impact of Using Cloud Computing on Audit Quality

Amal Salama Sarhan ()
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Amal Salama Sarhan: Al Al-Bayt Universit

A chapter in Innovative Law and Business in the Digital Era, 2025, pp 93-101 from Springer

Abstract: Abstract The present research aimed to investigate the effect of using cloud computing technology on raising the quality of auditing in financial organizations. The researcher of the present study adopted the descriptive approach. She reviewed the theoretical literature to identify the nature of this impact. She found that using cloud computing technology increases people’s trust in the audit process. Such found that such use increases the credibility of the audit process and makes it of higher quality. Such use makes the audit process capable of meeting the needs of customers. The researcher of the present study recommends using the cloud computing at workplace in financial institutions. That shall improve the transparency and objectivity of the information that must be listed in the auditor's report. The researcher of the present study also recommends ensuring that employees are trained on the latest technologies, including the cloud computing technologies.

Keywords: Audit quality; Cloud computing; Financial organizations; Transparency in auditing; Cloud computing technology; Cloud-based audit systems (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:spr:sprchp:978-981-96-5773-5_10

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DOI: 10.1007/978-981-96-5773-5_10

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