The Challenges of Adopting Cloud Computing and its Role in Enhancing Internal Audit Activities in Iraqi Government Units: An Analytical Study

This research aimed to demonstrate the challenges of adopting cloud computing in order to enhance internal audit activities in government units. It used descriptive and analytical approaches, suiting the nature of the topic. The research found weak technological infrastructures to have negative effects on internal audit activities and procedures, and concluded that the absence of clear legal and legislative frameworks is one of the challenges preventing government units from adopting cloud computing. It was also found that cloud computing plays a prominent role in accelerating the audit process and its accuracy, transparency, and clarity. The researchers recommended reducing safety and security concerns by investing in securing data using cloud computing, as well as working on improving the integration between cloud computing and internal audit.