The impact of cloud computing on activating the role of risk-based internal audit and its reflection on the organization’s financial performance - An Empirical Study-

نوع المستند : المقالة الأصلية

المؤلف

Faculty of Business-Ain Shams University

المستخلص

The main objective of the research was to “examine the correspondence between activating the role of risk-based internal audit and cloud computing, and its reflection on the financial performance of the organization.”. To achieve this objective, the researcher presented, classified, and analyzed what was stated in the professional literature that dealt with the topic of cloud computing, risk-based internal audit, and the financial performance of the organization. The researcher designed a survey and distributed it to a sample of the study populations to collect data for the empirical study. The study population consisted of: -Internal auditors and financial managers of companies registered on the Egyptian Stock Exchange and listed within the EGX 100 index that used cloud services from 2018-2022.- External auditors in external auditing offices in Cairo governorate. The study sample consisted of 182 individuals from this population.The two statistical programs SPSS and AMOS were applied, and the following was concluded: there is  a statistically significant positive correlation between the use of cloud computing and activating the role of risk-based internal audit, there is a statistically significant positive correlation between the use of cloud computing and the financial performance of the organization, there is a positive impact on the financial performance of the organization because of activating the role of risk-based internal audit considering cloud computing.

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