Audit and Assurance Specifics in Cloud-Based Industry 4.0 Environment

This paper focuses on the actual situation in Industry 4.0 environments which are based or with the involvement of cloud-based components. The paper summarizes the perception and understanding of these cloud-based manufacturing solution proposals and discusses their new specifics from auditing and assurance perspective. The identified components of these solutions are placed in the context of norms and requirements. The aim of the paper is the identification of new tasks and operations in auditing and assurance procedures which should be covered and performed in such environment. Results of the research indicate the growing intensity of security controls and controls on the infrastructure level.