International Council for Education, Research and Training

Serverless Computing for Incident Response in Auditing

Ganapathy, Venkatasubramanian

Faculty In Auditing Department, Southern India Regional Council of The Institute of Chartered Accountants of India (Sirc of Icai), Chennai, Tamil Nadu, Bharat

Abstract

Serverless computing is transforming the landscape of auditing by providing scalable, efficient, and cost-effective solutions for incident response. Traditional auditing methods often rely on static infrastructure, which can be slow and resource-intensive when responding to security breaches or anomalies. Serverless computing, however, enables real-time monitoring, automated alerts, and rapid response mechanisms without the need for dedicated server management. This paper explores the role of serverless computing in enhancing incident response in auditing, focusing on its ability to streamline forensic analysis, improve data integrity, and ensure compliance with regulatory standards. By leveraging cloud-based functions that execute only when needed, organizations can reduce operational costs while maintaining high availability and reliability in audit processes. Key benefits of serverless computing in auditing include automated log analysis, real-time anomaly detection using AI-driven algorithms, and seamless integration with existing audit tools. Additionally, serverless architectures enhance cybersecurity by allowing dynamic scaling during potential security incidents, ensuring swift mitigation and response. Despite its advantages, challenges such as vendor lock-in, latency concerns, and security vulnerabilities must be addressed to maximize its potential in auditing environments. This study highlights best practices for implementing serverless computing in audit workflows, ensuring an adaptive and resilient approach to incident response. By embracing serverless computing, auditors can revolutionize their approach to risk management, enabling more agile, data-driven, and efficient incident response mechanisms.

Keywords: Auditing, cybersecurity, forensic, cost-effective, infrastructure

Impact Statement

Serverless computing revolutionizes incident response in auditing by enabling rapid, scalable, and cost-efficient solutions. By eliminating the need for infrastructure management, auditors can focus on analyzing and addressing incidents in real-time. Serverless platforms automatically scale to handle fluctuating workloads, ensuring timely processing of audit logs, anomaly detection, and threat mitigation. This agility enhances the ability to respond to security breaches, compliance violations, or operational disruptions swiftly. Additionally, serverless architectures reduce operational costs by charging only for actual usage, making advanced incident response tools accessible to organizations of all sizes. Integration with AI and machine learning further improves predictive analytics, enabling proactive identification of risks. Overall, serverless computing empowers auditors to deliver more robust, efficient, and adaptive incident response, strengthening organizational resilience and ensuring compliance in an increasingly complex regulatory landscape. 

About the Author

Mr. Venkatasubramanian Ganapathy, M.Phil., B.Ed., M. Com, D.P.C.S. is a faculty in Auditing Department, Southern India Regional Council of the Institute of Chartered Accountants of India (SIRC of ICAI), Chennai, Tamil Nadu, Bharat. He has over 18+ years’ academic experience and 9 years corporate experience. He has presented and published many research papers in International and National Conferences and journals. His area of interest are Auditing, Finance and Accounting, Taxation, AI, ML, DL, Cloud Computing, IoT, Osmotic Computing, Blockchain Technology, Big Data Analytics, Python, RDBMS, Serverless Computing, Forensic Auditing, Cyber Security, Quantum Computing etc., He has been recognized with many Awards. His focus on implementation of latest technologies in his field.

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