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

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

Carlos Santos, Helena Inácio, Rui Pedro Marques
Copyright: © 2019 |Pages: 17
ISBN13: 9781522573562|ISBN10: 1522573569|ISBN13 Softcover: 9781522586043|EISBN13: 9781522573579
DOI: 10.4018/978-1-5225-7356-2.ch006
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MLA

Santos, Carlos, et al. "An Overview on Mobile Cloud Computing: Impact on the Auditing Process." Organizational Auditing and Assurance in the Digital Age, edited by Rui Pedro Marques, et al., IGI Global, 2019, pp. 120-136. https://doi.org/10.4018/978-1-5225-7356-2.ch006

APA

Santos, C., Inácio, H., & Marques, R. P. (2019). An Overview on Mobile Cloud Computing: Impact on the Auditing Process. In R. Marques, C. Santos, & H. Inácio (Eds.), Organizational Auditing and Assurance in the Digital Age (pp. 120-136). IGI Global. https://doi.org/10.4018/978-1-5225-7356-2.ch006

Chicago

Santos, Carlos, Helena Inácio, and Rui Pedro Marques. "An Overview on Mobile Cloud Computing: Impact on the Auditing Process." In Organizational Auditing and Assurance in the Digital Age, edited by Rui Pedro Marques, Carlos Santos, and Helena Inácio, 120-136. Hershey, PA: IGI Global, 2019. https://doi.org/10.4018/978-1-5225-7356-2.ch006

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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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