I would like to get some references about the risks of Information and Communication Technology (i.e. cloud computing, portable storage devices, and electronic trans.) on accounting and auditing
Dear Thabit
Here are some references:
http://www.aaajournals.org/doi/abs/10.2308/isys-50229?code=aaan-site
https://search.proquest.com/openview/f95a268c450c9b305e1a33dca6183f22/1?pq-origsite=gscholar&cbl=41798
Article Risk perception and risk management in cloud computing: Resu...
https://ieeexplore.ieee.org/abstract/document/5487489/
Article Cloud Computing Risk and Audit Issues
Thanks My dear Mr. Thabit for sharing this discussion. As its well known that in the present days the most of the accounting and auditing processes are done electronically. Thus, the issue of the security in such applications is increasingly gaining most of the attention by the researchers around the world. In the following, some references about this issue
https://www.uni-obuda.hu/journal/Szivos_Orosz_54.pdf
Best regards
Outside threat such as intruders, or hackers, may target companies for illicit gain or other malicious purposes. Recent security surveys have shown that a large number of information security breaches originate from inside the organization. Employees can inadvertently harm the organization's systems by deleting important files, opening e-mail attachments that contain viruses, or attempting to fix malfunctioning devices without adequate knowledge or training.
Source:
https://www.cpajournal.com/2016/05/17/technology-risk-management-audit-process/
The impact of information technology on internal auditing.
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