Security Considerations for Implementing Accounting Processes in the Cloud

This manuscript is a hands-on teaching case that places students in the role of an accounting consultant and helps them learn about the security issues at various levels of an accounting process implemented in the cloud. The students review the cloud-implemented accounting process in the context of accounting and security controls (COBIT and COSO ERM frameworks). They use cloud security architectures and models to prevent data leakage and to minimize or eliminate threats. General controls, IT controls, cloud implementation, and security are all topics typically taught in Accounting Information Systems (AIS) and audit courses. Instructors can use this case for an in-class discussion or out-of-class assignment.