What is Auditability of Information Assets

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.