Examining the Impact of Cloud Computing Adoption on Internal Audit Effectiveness in the Jordanian Industrial Companies

The adoption of cloud computing has transformed the provision of data to users, ensuring both quantity and quality, along with standardizing the timing of data presentation.This shift aims to reduce data asymmetry and enhance performance efficiency across all companies dependent on data.Specifically, within the industrial sector of Jordan, the adoption of cloud computing is anticipated to address the unique needs of companies, thereby influencing the effectiveness of internal audits.Despite the critical intersection of cloud computing adoption and internal audit effectiveness in industrial companies in Jordan, no prior research has explored this nexus.To bridge this gap, our study involved distributing questionnaires to (260) managers in industrial companies.The analysis, conducted using SPSS, revealed a positive and significant correlation between cloud computing, encompassing Infrastructure as a Service, Programs as a Service, and Storage as a Service, and the effectiveness of internal audits in Jordanian industrial companies.This research contributes significantly to the existing literature by empirically investigating the relationship between cloud computing adoption and internal audit effectiveness in industrial companies specifically situated in Jordan.