The Feasibility of Using Cloud Computing Technology in Assessing Audit Risk from the Perspective of Faculty Members at the University of Benghazi (A Field Study)

Abstract

The main objective of this study is to test the feasibility of using cloud computing technology to estimate the risks of the audit process in the Libyan environment, which are inherent risk, detection risk, and control risk. To achieve the objective of this study, a field study was conducted to test its hypotheses by distributing a questionnaire to the study sample, represented by faculty members at the University of Benghazi who are practicing the profession, to collect data about its variables. This data was then analyzed using the statistical program (SPSS) to reach the results. This study concluded that there is a statistically significant feasibility for using cloud computing technology in estimating inherent risk, detection risk, and control risk. Therefore, there is a statistically significant feasibility for using cloud computing technology in estimating the risks of the audit process in the Libyan environment.