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In recent years, there has been a growing interest in the internal auditing profession by companies in the developed countries. This concern has been manifested in several ways, foremost among which is the increasing interest of companies in the establishment of independent internal audit departments, with the aim of supporting them from all the materialistic and Human resources aspects which allows a butter efficient goals fulfillment Perhaps one of the main reasons for such attention is the separation of management from ownership, the large size of enterprises, and the emergence of multinational companies and international companies. Which led to increased administrative responsibilities, the administration had to establish systems of internal control and internal audit to ensure the smooth functioning and adherence to the policies and instructions of senior management, but recently, because of the revolution in information technology and the emergence of the so-called cloud accounting, which came synonymous with evolution In terms of economic and technological issues of companies and their complexity, the methods and objectives of designing accounting software models and applications have evolved in response to the needs of the users of the financial statements to obtain reliable accounting reports. Online cloud accounting software is embodied in accounting software installed on corporate computers. Where they work through the servers of the Internet, which enables users to access them through their web browsers. Al-zoubi (2017) which means access to information about the company from any place through the Internet connection. Companies should, therefore, have an internal auditor who has creative thinking and skills to understand the nature of the cloud service provided to the company as well as an understanding of the mechanism to perform audits on this service since the purchase process and the direct reason to seek such a service. The internal auditor should also have knowledge of how to develop a special framework to help identify the risks of critical importance to the cloud-based company. Abstract

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