IMPACT OF CLOUD AUDITING ON IMPROVING AUDIT QUALITY

This study examines the impact of cloud auditing on audit quality improvement through an applied study of a sample of auditors. This study addresses the growing adoption of cloud computing in accounting and auditing environments and the need to assess its contribution to audit procedures’ efficiency and quality of audit procedures. This study focuses on the role of cloud auditing in facilitating access to audit data, enhancing information security and data protection, supporting data integrity and availability, improving the efficiency of cloud-auditing procedures, and managing risks associated with the cloud environment. The study adopts a descriptive-analytical approach and relies on a questionnaire administered to a sample of auditors. The collected data were analyzed using descriptive statistics, Cronbach’s alpha, Pearson correlation, and regression analysis to examine the relationship between cloud auditing and audit quality. This study seeks to determine whether the use of cloud-based auditing practices improves the quality of the audit process and enhances the effectiveness and efficiency of auditors’ performance. The findings of this study indicate that cloud auditing has a positive relationship with audit quality and that the adoption of cloud-based technologies can support auditors in obtaining and processing audit evidence more efficiently while strengthening data protection and risk-management practices. The study recommends enhancing auditors’ professional and technical knowledge of cloud auditing, strengthening information security controls, and developing appropriate procedures for managing risks associated with cloud-based audit environments