A Cloud Auditing: The Contemporary Millennium Model for Auditing AIS

Abstract

In the context of reading the developments of Audit profession at the third millennium, the Auditing in Cloud represents one of the new developments that will reshape the sight of audit profession, as a result of the rapid changes and developments in the auditing work environment. So, in the light of cloud auditing, auditors will play a critical role in avoiding failures and mistakes and improving the quality and reliability of cloud accounting services that provided by cloud providers. This study examines the opinions of independent and governmental auditors in Iraq about the future adoption of cloud auditing using the technology acceptance model (TAM). By using structural modeling, the measurement and structural models were built in the context of the analytical approach of study. this modeling was performed using (SmartPLS v.3) software for testing the validity and reliability of these models. The study has reached several conclusions and suggestions, the most important of which: The attitudes of independent and governmental auditors towards cloud auditing (in terms of: Perceived usefulness and Perceived ease of use) had significant and positive impacts on their future intention to use cloud auditing. The study also recommends the regulatory bodies of auditing in Iraq necessity sensitize their auditors to the international cloud auditing standards and guidelines, such as ISAE3402, also American standards, like: SSAE16 and its updates SSAE18 and work on their future use.