Abstract
M.Com. (Computer Auditing)
Cloud computing technologies have enabled innovation within the telecommunications industry and this in turn has enhanced the services which telecommunications companies provide through the use of the cloud. However, this exposes the telecommunications companies and their customers to new risks, such as data security, data privacy, data integrity, network performance and network availability. Internal auditing is able to provide assurance and consulting services to assist in the mitigation of the risks to an acceptable level. This limited-scope dissertation identifies the importance of cloud computing and the risks associated with cloud computing. The empirical study determines the role of internal auditing within the telecommunications industry in South Africa with regards to cloud computing. The research was conducted by means of an empirical study through the distribution of a self-completion questionnaire to the Chief Audit Executives of the top four telecommunications companies in South Africa. It was found that cloud computing exposes telecommunications companies to risks and these risks can be mitigated through internal audit functions providing assurance to the telecommunication companies.