The Impact of the Effectiveness of Internal Auditing on Cloud Computing Risk Management.

Abstract

Abstract : Internal audit aims to practice contemporary roles that are consistent with the recent trends emphasized by international auditing standards related to internal auditing standards and the recent directions of the Institute of Internal auditors in raising the efficiency and effectiveness of companies by providing professional services commensurate with achieving value for the company and preserving this value. This role is linked to With the application of contemporary digital technologies, companies also gain benefits and advantages and achieve sustainable added value, but despite these benefits and advantages, the application of these technologies is fraught with multiple risks, and there must be an active activity that contributes to addressing, confronting, and managing the risks of cloud computing. In order to achieve the objectives of the research, the researcher used an important research tool represented in designing an electronic questionnaire dedicated to this purpose, in which (39) respondents with academic and practical specialization in the field of accounting and auditing participated. The most important results of the research were the existence of a statistically significant relationship between the effectiveness of internal auditing And the risks of cloud computing, while the most important recommendations were that the direction of corporate management and boards of directors be to give great importance to internal audit because of its contemporary roles in the process of managing the various risks that accompany the company's business, specifically the risks of cloud computing technology and achieving sustainable added value that enhances the company's competitive position.