Title: Evaluating The Empirical Applicability Of Auditing In Cloud Computing Environments: Evidence From Nigeria
Authors: Grace Ukongim Ikwen, David Njuare George
Volume: 10
Issue: 5
Pages: 33-41
Publication Date: 2026/05/28
Abstract:
This study conducted an empirical analysis of auditing in a cloud accounting environment in Nigeria, focusing on its prospects and challenges. A survey research design was adopted, enabling the researcher to describe a large population at a specific point in time by collecting data from a selected sample. The population of the study comprised staff of selected audit and accounting firms in Abuja, totaling 287 respondents. A sample size of 164 respondents was determined using Cochran's statistical formula. Data were analyzed using frequency tables and percentages to address the demographic characteristics of respondents and the research questions, while the independent samples t-test was employed to test the study's hypotheses. The findings revealed that there are no significant challenges associated with auditing in a cloud accounting environment in Nigeria. In addition, the study found that there are significant prospects for auditing within a cloud-based accounting system in the country. Based on these findings, the study recommends that, to fully harness the benefits of cloud computing, reliable internet services should be provided. Furthermore, continuous training and retraining of staff in the use of information systems should be encouraged to enhance efficiency and effectiveness in cloud-based auditing practices.