IMPACT OF CLOUD COMPUTING ON ANALYTICAL AUDIT PROCEDURES FROM THE PERSPECTIVE OF INTERNAL AUDITORS

Abstract

The study addressed the impact of cloud computing on analytical audit procedures from the perspective of internal auditors. The problem of the study was the poor quality of the analytical, the loss of reports, and the lack of appropriate transparency. The study aimed to investigate the relationship between cloud computing and activating analytical auditing in audit offices. The study found that cloud computing accurately reveals manipulation of essential financial operations, which assists in analytical audit procedures. The study recommended expanding the use of joint auditing in Sudan and stressed the necessity of establishing standards that govern the analytical audit process in the cloud environment while adhering to and developing them to suit the internal audit process.