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    • Vol. I: Standards - Principles - Rules
    • Vol II: Testing Strategy - Test Procedures - Test Cases
    • Vol. III: Practical Application of Automated Testing Techniques, Platforms, and Tools
    • Vol. IV: How to Conduct Risk Assessment in the CLOUD Ecosystem
    • Vol. V: How to Confirm Cash and Other General Ledger Accounts in the CLOUD
    • Vol. VI: What 21st Century Financial Statement Auditing Standards Look Like
    • Vol. VII: A Blockchain Solution for the PCAOB to Conduct Its Oversight & Inspection Activities
    • Vol. VIII: A Global Framework for Planning, Designing, Implementing, and Configuring CLOUD-based Business Solutions
    • Vol. IX: How to Conduct Computer Forensic Investigation in the CLOUD Ecosystem
    • Vol. X: Integrated Process Engineering Solution for the CLOUD Ecosystem
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.......

The Accounting Profession has lagged far behind the computer technology companies and government agencies use to power their business operations.  Federal Laws and Security Exchange Commission (SEC) regulations mandate that Certified Public Accountants (CPAs) who are engaged to audit public companies’ financial statements attest to the operating effectiveness of the computer systems that run their clients’ business operations.  The agile, complex, and distributed nature of CLOUD technology further exacerbates the challenges auditors face when segments of their clients’ financial operations are outsourced to CLOUD and managed service providers. 
 
Imagine being a financial statement auditor and you are engaged to audit a client who has outsourced significant segments of its business operation to third-party CLOUD service providers including: online sales; benefits management; payroll; data warehousing; direct payroll and tax deposits to employees’ and tax authorities accounts.  Consider also that the client’s accounting department employees are accessing these third-party systems over the Internet. 
 
Imagine being an accounting professor and the text books prescribed by your college or university covers just a little about CLOUD auditing.  You find yourself constrained by inadequate courseware that is not designed for a 21st century business environment. 
 
Imagine being an accounting student and the accounting courseware you are paying hundreds   of dollars for covers a little, if any, about auditing financial transactions in the CLOUD.  Consider also that the smartphone you are using for course registration, online purchases, tax filing, and online banking are all connected to computer systems in the CLOUD.  When you venture into the business world after college, you will certainly be faced with the challenge of auditing these and many other automated business processes that are implemented in the CLOUD ecosystem.
 
Imagine being the chief financial officer of your company and your internal audit department    is tasked with auditing the company’s e-commerce transactions, electronic tax filings, online banking activities, payroll, and direct deposit functions that have been outsourced to multiple CLOUD providers and financial institutions. 
 
Imagine being an accounting manager in the federal government and your agency is required to utilize a newly implemented Federal Government’s CLOUD service as a cost cutting and security measure.  Reference: NIST.SP.500-293
 
According to the Wall Street Journal, sale of CLOUD technologies is increasing astronomically: it was US $175 billion in 2015 and is expected to grow to US $204 billion in 2016. Investment in CLOUD technologies is expected to exceed U.S. $1 trillion dollars by 2020.
 
This book – the first of three volumes – will inform your understanding of the dynamics and agile nature of CLOUD technologies and how to navigate the nuances involved with auditing financial statements in the CLOUD. Buy Volumes II – Methods, Tools, and Platforms and Volume III - Practical Application of CLOUD Testing Tools & Platforms  here. 
  
USA: $99.95    Canada: $109.95

AiCA website:
www.aicamembers.com
The Accounting Profession has lagged far behind the computer technology companies and government agencies use to power their business operations.  Federal Laws and Security Exchange Commission (SEC) regulations mandate that Certified Public Accountants (CPAs) who are engaged to audit public companies’ financial statements attest to the operating effectiveness of the computer systems that run their clients’ business operations.  The agile, complex, and distributed nature of CLOUD technology further exacerbates the challenges auditors face when segments of their clients’ financial operations are outsourced to CLOUD and managed service providers. 
 
Imagine being a financial statement auditor and you are engaged to audit a client who has outsourced significant segments of its business operation to third-party CLOUD service providers including: online sales; benefits management; payroll; data warehousing; direct payroll and tax deposits to employees’ and tax authorities accounts.  Consider also that the client’s accounting department employees are accessing these third-party systems over the Internet. 
 
Imagine being an accounting professor and the text books prescribed by your college or university covers just a little about CLOUD auditing.  You find yourself constrained by inadequate courseware that is not designed for a 21st century business environment. 
 
Imagine being an accounting student and the accounting courseware you are paying hundreds   of dollars for covers a little, if any, about auditing financial transactions in the CLOUD.  Consider also that the smartphone you are using for course registration, online purchases, tax filing, and online banking are all connected to computer systems in the CLOUD.  When you venture into the business world after college, you will certainly be faced with the challenge of auditing these and many other automated business processes that are implemented in the CLOUD ecosystem.
 
Imagine being the chief financial officer of your company and your internal audit department    is tasked with auditing the company’s e-commerce transactions, electronic tax filings, online banking activities, payroll, and direct deposit functions that have been outsourced to multiple CLOUD providers and financial institutions. 
 
Imagine being an accounting manager in the federal government and your agency is required to utilize a newly implemented Federal Government’s CLOUD service as a cost cutting and security measure.  Reference: NIST.SP.500-293
 
According to the Wall Street Journal, sale of CLOUD technologies is increasing astronomically: it was US $175 billion in 2015 and is expected to grow to US $204 billion in 2016. Investment in CLOUD technologies is expected to exceed U.S. $1 trillion dollars by 2020.
 
This book – the first of three volumes – will inform your understanding of the dynamics and agile nature of CLOUD technologies and how to navigate the nuances involved with auditing financial statements in the CLOUD. Buy Volumes II – Methods, Tools, and Platforms and Volume III - Practical Application of CLOUD Testing Tools & Platforms  here. 
  
USA: $99.95    Canada: $109.95

AiCA website:
www.aicamembers.com

The SKYBLUE BOOK     -   The Gold Standards for Financial Statement Auditing in the CLOUD


Section I

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  • Home
    • Principals Profile
    • Public Benefit Plan
    • About
    • Contact
    • Careers
    • TRADEMARK - USPTO
  • Training
    • AICPA-NASBA: ISC Credential Exam Preparation Course
    • Regulators and Corporate & Government IT Manager Training
    • Customized Onsite Hands-on Corporate Group Training
    • Academic Conferences >
      • Request A Conference
  • Publications
    • Vol. I: Standards - Principles - Rules
    • Vol II: Testing Strategy - Test Procedures - Test Cases
    • Vol. III: Practical Application of Automated Testing Techniques, Platforms, and Tools
    • Vol. IV: How to Conduct Risk Assessment in the CLOUD Ecosystem
    • Vol. V: How to Confirm Cash and Other General Ledger Accounts in the CLOUD
    • Vol. VI: What 21st Century Financial Statement Auditing Standards Look Like
    • Vol. VII: A Blockchain Solution for the PCAOB to Conduct Its Oversight & Inspection Activities
    • Vol. VIII: A Global Framework for Planning, Designing, Implementing, and Configuring CLOUD-based Business Solutions
    • Vol. IX: How to Conduct Computer Forensic Investigation in the CLOUD Ecosystem
    • Vol. X: Integrated Process Engineering Solution for the CLOUD Ecosystem
  • Store
  • CERTIFY A TOOL
    • Certification Lab
    • PaaS Security Questionnaire
    • Network Security Questionnaire
    • Logical Security Questionnaire
    • IaaS-Questionnaire
    • SaaS Questionnaire
    • PaaS Questionnaire
    • Metadata Audit (ETL) Questionnaire
    • API Questionnaire