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The current study investigated the role of forensic accounting techniques in reducing Cloud Based Accounting risks in the Jordanian five stars hotels. The study population consisted of all accountants in Jordanian five stars hotels. Five stars hotels accountants located in Amman the capital were selected subjects. The total is (170) accountants. A random sample amounting 118 accountants were selected. 118 questionnaires were distributed and 96ones were collected. The study concluded that: There is a significant role of Forensic Accounting Techniques ((FPDDS), (FAIIS), (LMAS), (CARDR)) in reducing Cloud Based Accounting risks in the Jordanian five stars hotels. Despite the fact that nature of computer crime is increasing daily, so there is a need for different types of efforts, to be made on all levels of cloud investigations. And in the same time all legislations and codification related to computer crimes must be updated and reviewed from time to time to keep up with emerging technology.

The Role of Forensic Accounting Techniques in Reducing Cloud Based Accounting Risks in the Jordanian Five Stars Hotels