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Document Type |
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Thesis |
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Document Title |
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THE IMPACT OF CLOUD COMPUTING ON THE EXTERNAL AUDIT PROCESS IN THE KINGDOM OF SAUDI ARABIA أثر الحوسبة السحابية على عملية المراجعة الخارجية في المملكة العربية السعودية |
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Subject |
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Faculty of Economics and Management |
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Document Language |
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Arabic |
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Abstract |
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This study aims to identify the impact of cloud computing on the external audit process in Saudi Arabia from the point of view of external auditors. in particular, its impact on procedures, efficiency and risk of audit. To achieve the study objective, 242 questionnaires were distributed to auditing offices licensed in Jeddah with sample size of 47 auditing offices. The study depends on the inductive and descriptive methods to test the research hypotheses, in order to obtain the results. The study found that, there is a positive effect of Cloud Computing on external audit processes. The results indicated that Cloud Computing will contribute in facilitating the auditing process procedures, as well as increase the efficiency of the audit process, reducing costs, time and effort. Furthermore, the results show that, cloud computing have a positive impact on the audit risks, in particular with regard to the storage of data in the Cloud. Also, the results show that, the majority of participants support transformation towards cloud computing. The results of the hypothesis test showed that there is a statistically significant impact of cloud computing on the procedures, efficiency, and risk of external audit. This result Indicates that the studys sample understands the importance of cloud computing and adequate awareness of its risks and threats. The study recommended that, it is very important for the auditing offices to adopt the use of cloud computing. In addition, it is recommended that the profession issues a special standard for cloud computing. Also it is recommended that the auditing offices proceed on continuous training for auditors on modern technologies to cope with electronic development, due to its positive impact on the audit profession in general and on auditors in particular. |
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Supervisor |
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Dr. Yousef Abdullah Basodan |
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Thesis Type |
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Master Thesis |
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Publishing Year |
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1441 AH
2019 AD |
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Added Date |
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Monday, December 9, 2019 |
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Researchers
| ماجدة عوضه الشمراني | Alshmrani, Majedah Odah | Researcher | Master | |
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