Security risk is the most significant concern to cloud computing
technology. Since user organization’s data are stored in a remote
provider’s area, it raises privacy and confidentiality concerns. Also,
data transformation during cloud operation must pass through the
Internet. Unless the providers offer absolute security programs to
guard the data source and to prevent data breach during transmission,
the trust relationship between vendor and client may not be easily
established. Other than data security, there are plenty of risk components
that need to be identified before IT auditors can start their work.
Therefore, a well prepared work is essential to cloud computing’s
audit process.