The role of accounting and cloud auditing standards in confirming data security and information (A field study from the point of view of external accounts in Syria)

Authors

  • Samar Habib Damascus University

Abstract

This study aimed to investigate the views of external accounts in Syria on the role of the benefits and risks of accounting and cloud auditing when alerting cloud solutions, and their opinions on the role of cloud audit standards (SAS70, SSAE16, ISO295TC) in confirming data and information security, in addition to investigating their opinions on the extent of availability Data security controls and information issued by international professional bodies and organizations in the rules and systems issued by the Syrian legislator, and the study relied on the design of a questionnaire that was distributed electronically on the study sample and several results were reached, which is the presence of statistically significant differences in the opinions of external accounts (study sample) On both the role of the benefits and risks of accounting and cloud audit when alerting cloud solutions,, the role of cloud audit standards in confirming data security and information, and the availability of data security controls and information in the rules and regulations issued by the Syrian legislator, and these differences came according to the scientific qualification, scientific specialization, and years of experience in the field of audit, Also, some recommendations were proposed, the most important of which is the necessity of achieving harmony between the benefits and risks of accounting and cloud auditing when adopting the solution And cloud, be careful in choosing cloud services providers, looking at data security and information as an administrative issue and not just a technical issue.

Downloads

Published

2023-02-28

How to Cite

حبيب س. (2023). The role of accounting and cloud auditing standards in confirming data security and information (A field study from the point of view of external accounts in Syria). Tishreen University Journal- Economic and Legal Sciences Series, 44(6), 11–53. Retrieved from https://journal.tishreen.edu.sy/index.php/econlaw/article/view/14105

Issue

Vol. 44 No. 6 (2022): Tishreen University Journal of Research and Scientific Studies - Economic and Legal Sciences

Section

Articles

License

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

  • The authors retain the copyright and grant the right to publish in the magazine for the first time with the transfer of the commercial right to Tishreen University Journal of Research and Scientific Studies - Economic and Legal Sciences

     Under a CC BY- NC-SA 04 license that allows others to share the work with of the work's authorship and initial publication in this journal. Authors can use a copy of their articles in their scientific activity, and on their scientific websites, provided that the place of publication is indicted in  Tishreen University Journal of Research and Scientific Studies - Economic and Legal Sciences   .  The Readers have the right to send, print and subscribe to the initial version of the article, and the title of Tishreen University Journal of Research and Scientific Studies - Economic and Legal Sciences Publisher

  • journal uses a CC BY-NC-SA license which mean

    You are free to:

    • Adapt — remix, transform, and build upon the material
    •  
    • The licensor cannot revoke these freedoms as long as you follow the license terms.

  • Attribution — You must give appropriate credit, provide a link to the license, and indicate if changes were made. You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.

  • NonCommercial — You may not use the material for commercial purposes.

  • ShareAlike — If you remix, transform, or build upon the material, you must distribute your contributions under the same license as the original.

  • No additional restrictions — You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.