Systematic Review of the Use of Cloud-Based Auditing Systems
Keywords:
Cloud Auditing, Artificial Intelligence, Blockchain, Data Integrity, Audit Automation.Abstract
The rapid advancement of cloud technologies and their integration with auditing practices have redefined the landscape of assurance services. This systematic literature review (SLR) analyzes 15 peer-reviewed articles published between 2013 and 2025 to explore the development, implementation, and impact of cloud based auditing systems. The review identifies key dependent variables such as audit effectiveness, transparency, data integrity, and fraud detection, alongside technological enablers including artificial intelligence (AI), blockchain, in-memory analytics, and identity based verification schemes. The findings reveal that cloud auditing significantly enhances audit performance through real time access, automation, and secure data verification while also supporting wider digital transformation initiatives like ERP and IoT integration. Despite the observed benefits, challenges persist, particularly concerning data privacy, auditor readiness, and regulatory compliance. This study contributes to the scholarly discourse by mapping the technological and institutional dynamics of cloudbased audits and offers recommendations for future research focusing on sector specific adoption, legal frameworks, and long term impact assessments.
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Copyright (c) 2025 Riza Milianda Kasa, Rahima Br Purba (Author)
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