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In the present era, everything runs in the cloud. The development of Cloud computing technology and led to a sharp decrease of Capital Expenditure for industries. It has also led to their solutions being made available everywhere and at any device.
This article provides functional knowledge as to how a Chartered Accountant may provide value addition for the development of Internal Controls that protect the Confidentiality, Integrity, Availabilty and Privacy of the data being used by the Cloud.