Adoption of cloud computing by external auditors in raq.Exploratory Study

Abstract

The emergence of cloud computing has been one of the biggest developments in the history of computing in recent years. However, for cloud computing to reach its full potential, many studies are needed to address the challenges of cloud computing. In this study, we examine the benefits, problems, opportunities, and challenges of cloud computing in Iraq. We also investigate whether external auditors use cloud computing services in Iraq or not. The results of this study show that the majority of the respondents agree with the adoption of cloud computing by external auditors. So, this shows that cloud computing plays an essential role in the audit process in Iraq.