The Impact of Cloud Accounting and Auditing on the Quality of Accounting Information Systems

In recent years, the accounting profession has undergone a significant transformation driven by advances in information technology and digital infrastructure. Traditional accounting systems, which were once heavily dependent on manual processes and localized software, are increasingly being replaced by more flexible and scalable solutions. Among these innovations, cloud computing has emerged as a key development that is reshaping how financial information is recorded, processed, and reported. Cloud-based accounting and auditing systems provide organizations with real-time access to financial data, improved collaboration between stakeholders, and enhanced security features compared to conventional systems. These technologies also support continuous auditing and automated data processing, which reduce human error and increase operational efficiency. As businesses operate in an increasingly complex and globalized environment, the need for reliable, timely, and transparent financial information has become more critical than ever. Within this context, this study investigates the role of cloud accounting and cloud auditing in enhancing accounting information systems. With the rapid development of digital technologies, organizations increasingly rely on cloud-based platforms to manage financial data. The study adopts a descriptive-analytical approach supported by statistical analysis. The results indicate that cloud systems significantly improve data accuracy, internal control, and financial transparency.