The effect of the auditor’s efficiency on the practice of cloud auditing An exploratory study of a sample of academics and professionals in the field of accounting and auditing

Abstract

Modern technology has placed the departments of economic units and the audit profession in front of great challenges, as the administration should set appropriate control procedures commensurate with the development of information technology, which imposed on the audit profession to develop its tools and methods. This goal and the difficulty of field application in the Iraqi environment for several reasons, namely the lack of reliance of Iraqi companies in applying the concept of cloud computing in their work, the researchers relied on conducting an exploratory study in the Iraqi environment, through a questionnaire with multiple axes, directed to specific groups that included academics specialized in universities Iraqi auditors and the audit profession in general, and the researchers relied on the descriptive analytical approach to clarify the theoretical side, analyze the results of the field research and test its hypotheses using the statistical program (SPSS), and they reached many conclusions, most notably the difficulty of applying cloud auditing in the Iraqi environment, due to the lack of scientific and practical ability For the auditor in the Iraqi audit environment on the practice of cloud auditing and Weak interest in information technology and its impact on the audit profession in the Iraqi environment. The researchers made several recommendations, the most important of which is what confirms the necessity of holding training courses and scientific seminars for training supervisory cadres and developing their capabilities in order to keep pace with the developments of the audit profession, as well as urging supervisory authorities, professional organizations and universities to take an active role in completing more studies in the field of cloud auditing.