Template-Type: ReDIF-Article 1.0
Author-Name: María de los Angeles López
Author-Workplace-Name: Profesora Adjunta de Auditoría, Departamento de Ciencias de la Administración, Universidad Nacional del Sur. Argentina. 
Author-Name: Diana Albanese
Author-Workplace-Name: Profesora Titular de Auditoría, Departamento de Ciencias de la Administración, Universidad Nacional del Sur. Argentina. 
Title: Riesgos derivados del uso de la computación en la nube que impactan en la auditoría de Estados Financieros
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. 
Classification-JEL: M42
Keywords: financial statement audit, cloud computing, risks.
Journal: AUDIT.AR
Pages: 1-8
Volume: 1
Issue: 1
Number: 2
Year: 2021
Month: May-October
DOI: https://doi.org/10.24215/27188647e001
File-URL: https://revistas.unlp.edu.ar/auditar/article/view/12093
File-Format: Application/pdf
Handle: RePEc:lap:raudit:2