An Overview on Mobile Cloud Computing: Impact on the Auditing Process

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Author(s): Carlos Santos (University of Aveiro, Portugal), Helena Inácio (University of Aveiro, Portugal)and Rui Pedro Marques (University of Aveiro, Portugal & University of Minho, Portugal)
Copyright: 2019
Pages: 17
Source title: Organizational Auditing and Assurance in the Digital Age
Source Author(s)/Editor(s): Rui Pedro Marques (University of Aveiro, Portugal), Carlos Santos (University of Aveiro, Portugal)and Helena Inácio (University of Aveiro, Portugal)
DOI: 10.4018/978-1-5225-7356-2.ch006

Keywords: Accounting & Finance / Accounting and Finance / Business & Management / Business Science Reference

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Abstract

Mobile cloud computing is a concept that has been gaining popularity, resulting from the synergistic integration of cloud computing and mobile computing with the goal of minimizing some of the limitations inherent in mobile computing (bandwidth, storage, autonomy, etc.) and giving greater plasticity to the services of the cloud computing providers. This new paradigm of computation has similar limitations to those associated with the paradigms that are at its origin. Therefore, it is essential that the research carried out in this area is concerned about understanding its impact on audit processes, which aim to verify and evaluate the mechanisms of the internal control system implemented to minimize threats to integrity, confidentiality, and availability of the information assets (data and/or information) stored on these platforms. Based on a literature review, this chapter aims to list a set of challenges associated with the adoption of mobile cloud computing within the scope of organizational auditing.

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