How to audit the cloud

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Cloud computing is transforming business IT services, but it also poses significant risks that need to be planned for. This practical guide for internal audits outlines how they should assess risk management. Relevant key issues include cloud security, customer services, supplier management and legal and regulatory compliance. Our publication How to audit the cloud provides internal audit functions with important …

Ethics and new technologies

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Ethics is particularly important for the accountancy profession, with a code for professional ethics based on five basic principles – integrity, objectivity, competence and due care, confidentiality and professional behaviour. However, the emergence of new technologies raises some new challenges for the profession to address. New ethical questions The increasing use of big data, algorithmic decision-making and artificial intelligence can …