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Essay / Research Paper Abstract
This 3-page paper discusses cloud computing from an accountant/auditor's perspective. Bibliography lists 2 sources.
Page Count:
3 pages (~225 words per page)
File: AS43_MTcloudacc.rtf
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Unformatted sample text from the term paper:
believe that this is a mystical, in-the-air kind of technology, what it basically involves is a third party "cloud," which takes on storage and server activities for the end user.
This means that the only thing the user needs is a keyboard, a monitor, some kind of processing unit and a connection to the Internet. Storage isnt needed - the
cloud handles that. Applications arent needed either; again, this is something that is handled by the cloud computing vendor. Over the past
few years, articles have pointed out the advantages and disadvantages to this technology, which could be an important technology for auditors interested in using it. Most auditors might find this
useful - rather than having to fret that a computer might crash, and take with it all kinds of important data, the auditor only needs to give the information over
to the cloud for storage, and there are no worries. In theory, the cloud has several redundancies to prevent crashes or loss of data, which is comforting to an auditor
who is required to hang onto a lot of data over a long period of time. Roger Cheng from the Wall Street
Journal penned an article in February 2010 that gave the basics of cloud computing. The main point of Chengs article focused on the advantages and disadvantages of cloud computing (most
of the comments were fairly positive, however). The advantages here involves no upfront costs, the fact that the technology is consistently upgraded without the user having to worry about it
and the fact that the cloud user can leave the software/storage issues to the cloud computing service and focus on what he/she does best - which, in this case, would
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