Data processing, hosting and related activities; web portals

ISIC 631 activities typically fall under 'Provision of Cloud Computing Services' as defined in the updated framework. Forensic audit must verify that the income is derived from the provision of computing resources (IaaS, PaaS, SaaS) rather than the underlying commercial transaction facilitated by the portal.

Audit Red Flag

Revenue leakage from 'Excluded Activities' such as digital advertising or e-commerce brokerage being misclassified as 'hosting fees' or 'portal subscription' income.

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