Cloud accounting in Jordanian public shareholding companies: The role of internal audit

Abstract

This study showed that in the light of knowledge economy and the emergence of the concept of cloud accounting, it was necessary for the Jordanian public shareholding companies, which aspired to leadership, to develop their regulatory tools. These internal audit tools required the internal auditor to possess the unique element of intellectual capital to keep up with the development of the knowledge economy and the data of cloud accounting, the internal auditor must possess the leading qualities that enable him to keep up with these developments and data and do his work efficiently. Therefore, the present study has analyzed the literature on this profession to try to explain the importance of the possession of the internal auditor of the idea of leadership, which is the strength of observation, the critical ability and the sophisticated thinking of interpreting and linking the phenomena and observations in the organization under the application of cloud accounting mechanisms in the public shareholding companies. This study aimed to focus on the Jordanian contributing companies and how it is hoped to create special sectors of internal auditing and cloud computing that apply the methods and strategies of the cloud accounting with focusing on the necessity of these sectors having the innovative auditing thinking.