The Importance of Accounting and Auditability in the Cloud

Organizations use the Cloud in a variety of different service models (SaaS, PaaS, IaaS) and deployment models (Private, Public, Hybrid). There are a number of security issues/concerns associated with cloud computing but these issues fall into two broad categories: Security issues faced by cloud providers (organizations providing software-, platform-, or infrastructure-as-a-service via the cloud) and security issues faced by their customers.In most cases, the provider must ensure that their infrastructure is secure and that their clients’ data and applications are protected while the customer must ensure that the provider has taken the proper security measures to protect their information.

We would like to provide the benefits of cloud computing without any troubles to propel in the direction it is designed for. This is to be achieved by preventing the owner's data from all risks associated and providing a cloud model that is more secure and efficient. The proposed model shall overcome the security risks defined by the security functions over cloud computing, as follows in (Passent M. et al., 2015):

The aim of this report is to critically analyze the adoption of cloud based accounting information system (AIS) in business organizations and also its challenges and benefits of cloud based environment. Cloud accounting (SAASU 20124, para 3) is also called ‘online accounting’, which provides the same service as accounting software and data is securely stored on servers as known as the cloud. According to Emma Watkins (Demand Media 2014, para 1), “cloud accounting is the use of computer hardware and software applications delivered as a service over the Internet. It allows to store files and use applications using many different devices and from many different locations in a simple way”. This report will evaluate the cloud

The high regard to cloud computing is on the rise due to its ability to improve flexibility, expand access to data, and lower costs. Cloud computing release organizations from being required to have their hardware and software infrastructure from being acquired and maintained (Holt, Niebuhr, Aichberger, & Rosiello, 2011). On the other hand, while there is much noise being made about the benefits of cloud computing, questions have been brought up with respect to whether cloud computing is safe especially when it comes to its privacy, security, and reliability. The purpose of this paper is to discuss the different general controls and audit approaches for software and architecture, cloud computing, service-oriented architecture, and virtualization. This paper gives a summary analysis of the recent research that is available. Additionally, risks and vulnerabilities associated with public clouds, private clouds, and hybrids have also been researched. Within the research conducted, there are important examples provided. Recommendations are shown on how organizations could implement and mitigate these risks and vulnerabilities. This paper even outlines a list of IT audit tasks that focuses on a cloud computing environment due to the results of the analysis, the risks and vulnerabilities, and the mitigation controls.

The high regard to cloud computing is on the rise due to its ability to improve flexibility, expand access to data, and lower costs. Cloud computing discharges organizations from requiring their hardware and software infrastructure to be acquired and maintained (Leavitt et al., 2009). On the other hand, while there is much noise being made about the benefits of cloud computing, questions have been brought up with respect to whether cloud computing is safe especially when it comes to its privacy, security, and reliability. The purpose of this paper is to discuss the different general controls and audit approaches for software and architecture, cloud computing, service-oriented architecture, and virtualization. This paper gives a summary analysis of the recent research that is available. Additionally, risks and vulnerabilities associated with public clouds, private clouds, and hybrids have also been researched. Within the research conducted, there are important examples provided. Recommendations are shown on how organizations could implement and mitigate these risks and vulnerabilities. This paper even outlines a list of IT audit tasks that focuses on a cloud computing environment due to the results of the analysis, the risks and vulnerabilities, and the mitigation controls.

When dealing with cloud compliance issues, cloud provider need to make a clear difference between achieving compliance and measuring the compliance, because they are two distinctive things. Just like the traditional hosting providers, cloud provider needs to provide every cloud customer needs a form of assurance that is in proving that the controls are and will always be placed. For example, auditors should be able to understand virtualization, in order to avoid any complications. In terms of the cloud security alliance, issuing audit reports is very important. (Shackleford, 2010)

We require you to define and give adequate description of Cloud Accounting. As well as include a discussion of the benefits and problems with Cloud Accounting and information on costs. In addition give to us an example of the use of Cloud in other accounting firms.

Abstract - Cloud Computing is huge computing, it is the internet based computing, where all users can remotely store their data into the cloud so as to enjoy the latest and high quality applications and services. In outsourcing data , users can be relieved from the burden of local maintenance and data storage .Thus, enabling public auditability for cloud data storage security is of difficult so that users can resort to an external audit party to check the integrity of outsourced data when needed. To securely introduce an effective. The following two fundamental requirements to securely introduce an effective third party auditor (TPA) .1) The third party auditing process should bring in no new vulnerabilities towards user data privacy. 2) TPA introduces no additional on-line burden to the cloud user. TPA should be able to efficiently audit the cloud data storage. 3) TPA should audit the data for checking the integrity of that data. In this we propose for privacy-preserving public auditing for cloud data storage.To enable the TPA to perform audits for multiple users simultaneously and efficiently.We also doing batch auditing for multiple users data.

Users, resources, and the CLOUD should establish the trustful relationship among themselves. And they will be able to deal with the changing dynamically. The CLOUD includes distributed users and resource from distributed local systems or organizes, which have different security policies. According to this reason, how to build a suitable relationship among them is a challenge. In fact, the requirements for the security in cloud computing environment have some aspects, including confidentiality.

Usage of remote servers via internet to store, manage and process data instead of using a personal computer is known as Cloud computing. It’s a set of Information Technology services with the ability to scale up or down their service requirements. Most of the cloud services are provided by a third party service provider. In cloud computing, organizations can utilize IT services without in advance investment. Despite its benefits obtained from the cloud computing, the organizations are slow in accepting it due to security issues and challenges. Security is one of the major problems which hinder the growth of cloud. It’s not wise to handing over the important data to another company; such that clients need to be vigilant in understanding the risks of data infringement in this new environment. This paper discusses a detailed analysis of the cloud computing security issues and challenges. (Ayoleke)

Cloud Services have become more popular as they provide a lot of advantages like high speed processing ,Flexibility and Disaster recovery.The problem is Security of data and how to ensure that data being processed at the cloud is secure

Cloud computing is regarded as one of the most rapidly developing technologies in the present world and giving superb solutions to the small and medium sized enterprises with remarkably low cost. The data of the entrepreneurs is stored in the cloud servers and accessed by the users of the company. But there is reasonable doubts are instigating the users of the cloud computing data availability, confidentiality and the security. Cloud Computing has become famous because of the low cost and customizable business needs to be provided with its three basic services IaaS, PaaS and SaaS. Many research works have been done to incorporate a strong security to prevent the possible threats in cloud computing. The securities incorporated in cloud computing for data security, Application security and transactional security. In developing the security the relative analysis has to be done, a suitable frame work has to be instigated and a novel approach has to be followed for the management of security in cloud computing. In establishing the security the architecture of cloud computing has to be taken care in relation with SAAS, PAAS and IAAS implementation

Cloud Computing is collaborative, less expensive, and has gain an upper hand in the industry today through the use of the internet. However, cloud Computing can not be discussed without considering the risks that are associated with it, because most of the services are often outsourced to a third party. As a result of this it is difficult to maintain a

Cloud computing’s existing security model To obtain maximum security of cloud computing system, some tools and technologies are using. The cloud computing security can be provided as security services. Therefore, security issues for many of these system and technologies are applicable to cloud computing. The Secured Computing Platform The SCP handled by a combination of hardware and software: manufacture adds new hardware to support to trust computing functions and design special operating system that becomes mediator between hardware and application to support trusted computing. Construct trust cloud computing system using SCP With help of trusted computing, we can provide a way to establish secure environment in cloud. Cloud computing service has been integrated with web technology in that case we need to provide trusted computing system to secure data and application. Authentication cloud computing environment with LDAP In cloud computing, different users want to join cloud so they have to prove their identities before join cloud. When users have full information about them (identification) so it is easy to trace the users and that mechanism will implement for cloud and get the record of users and trace them. Person Based Access Control Model in cloud computing environment there are too many users in cloud computing system that wants to access the resources. To attain the objective of trusted computing, users has to come

In this work I am proposing to design framework based on trusted computing technology to improve data security and confidentiality in the cloud. In order to do that I will work on defining protocols to make sure that data storage and replication is only done on trusted storage servers and also data access from the cloud is secure for the client and users. Cloud computing allows clients to use computing resources with option of pay per use. It is convenient option used widely in Information Technology industry. Data security and confidentiality is problematic when data transfers to third party.