The Impact of the Application of Cloud Computing on the Auditor's Report on Continuity of the Facility in Activity

This study aims to identify the impact of cloud computing on the extent of the auditor’s report on the continuity of the facility in the activity. Imposition of continuity is a basic pillar of the accounting principles, as accountants and auditors depend in their work on the imposition of continuity. In order to achieve the study objective, a questionnaire was prepared and distributed to (50) licensed audit offices to test hypotheses.
The researcher has conducted an empirical study on a group of internal auditors in some Egyptian companies, and external auditors in Egyptian audit offices, in attempt to discover the extent to which cloud computing applications are used by Egyptian companies.
The study has come to that there is a positive impact of cloud computing on the procedures of the external audit process in its four different stages. Cloud computing will also contribute to reducing costs, time and effort. Finally, the sample of opinions shows that cloud computing has a positive impact on auditing risk, especially, with regard to storing information in the cloud. Results also show that most respondents support the shift towards cloud computing. The study recommends the importance of using cloud computing by audit offices.