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Cloud Computing is a new form of IT system and infrastructure outsourcing as an alternative to traditional IT Outsourcing (ITO). Hence, migration to cloud computing is rapidly growing among organizations. Adopting this technology brings numerous positive aspects, although imposing different risks and concerns to organization. An organization which officially deputes its cloud computing services to outside (offshore or inshore) providers and implies that it outsources its functions and process of its IT to external BPO services providers. Therefore, customers of cloud must evaluate and manage the IT infrastructure construction and the organization’s IT control environment of BPO vendors 25. Since cloud is an internet-based technology, cloud auditing would be very critical and challengeable in such an environment. This paper focuses on practices related to auditing processes, methods, techniques, standards and frameworks in cloud computing environments.
Naser‐Moghadasi et al. (Mon,) studied this question.