A Standardized Financial Statement Auditing Framework for the CLOUD Ecosystem - STANDARDS, PRINCIPLES, and RULES is the first of a three Volume series. This volume includes 33 chapters, each of which contains a summary, a main discussion, an investigation of relevance to the accounting profession, and a recap of key points.
BACK COVER.................
Section ICHAPTER 1: The ABC of Information Processing Systems
CHAPTER 2: Overview of the CLOUD Ecosystem CHAPTER 3: CLOUD Backplane Systems CHAPTER 4: Base CLOUD Computing Platforms CHAPTER 5: IaaS, PaaS, and SaaS Derivative Services in the CLOUD Supply Chain CHAPTER 6: CLOUD Brokered Services CHAPTER 7: Requisite Competencies and CLOUD Auditing Tools CHAPTER 8: Roles and Responsibilities of Actors in the CLOUD Supply Chain and Ecosystem CHAPTER 9: Key Steps in Financial Statement Auditing in the CLOUD Ecosystem CHAPTER 10: Key Concepts about CLOUD Auditing - A Case Study CHAPTER 11: Conducting Risk Assessment in the CLOUD - A Case Study CHAPTER 12: Mapping Transaction Data to Transaction Controls and Testing Transaction Controls in the CLOUD Ecosystem CHAPTER 13: Formulating Transaction Cycles in the CLOUD and Integrating Transaction Cycles CHAPTER 14: Mapping CLOUD Controls to Financial Statement Assertions CHAPTER 15: How to Identify Relevant Accounting and Financial Processing Controls in Event Logs and Metadata Files |
Section IICHAPTER 16: Conducting Statistical Sampling in a “Big Data” Environment
CHAPTER 17: Conducting Continuous Auditing in the CLOUD Ecosystem CHAPTER 18: Segregation of Duties in the CLOUD Ecosystem CHAPTER 19: Testing the Auditability of a Service Level Agreement (SLA) CHAPTER 20: Documenting, Gathering, and Evaluating Electronic Evidence in the CLOUD Ecosystem CHAPTER 21: Testing CLOUD Security and Security-as-a-Service (SaaS) in the CLOUD CHAPTER 22: Testing Business and Financial Controls in a Virtualized Multi-tenant Environment CHAPTER 23: Testing SaaS Controls against Business Rules, Accounting Policies and Regulatory Requirements CHAPTER 24: Testing Accounting Cycles in the CLOUD CHAPTER 25: Testing CLOUD Controls against Regulatory Requirements CHAPTER 26: Testing Design Specifications SaaS Application Access Controls for a Multi-Tenant CLOUD Environment CHAPTER 27: Testing Metadata and Event Logging Activities View back cover........... |
Section IIICHAPTER 28: Testing Data Transformation and Data Disposition in the CLOUD
CHAPTER 29: Testing Configuration Management and Interoperability Controls in the CLOUD Ecosystem CHAPTER 30: Testing Strategy for Derivative IaaS, PaaS, and SaaS Services CHAPTER 31: Conducting Computer Forensic Investigation in Financial Statement Audit CHAPTER 32: Auditing System Development Life Cycle (SDLC) Controls in the CLOUD Ecosystem CHAPTER 33: Testing Business Continuity, Disaster Recover, and Incident Response in the CLOUD Ecosystem View back cover........... |
