Abstract
The study aimed at identifying the impact of the application of IT governance represented by (Planning and Organization, Possessiveness and Implementation, Support and Delivery, Monitoring and Evaluation, and Guidance and Control), using (COBIT 5) framework to reduce the risks associated with cloud computing (Identity and Access Management, Data protection, Virtual operating risk, IT support, and Organization) in the Jordanian industrial companies public shareholding from the perspective of Jordanian Certified Public Accountants. The study follows sequential procedures as a strategy for the mixed methods that have been applied. The researcher collects qualitative data that are quantitatively analyzed. A questionnaire was used to achieve the purpose of the study. The study population included all external accountants practicing auditing in Jordan, who number until the end of 2017 (384), a simple random sample was drawn, the sample included (192) auditors.
 
 The study concluded that all the decisions of the (COBIT5) Committee including Planning and Organization, Possessiveness and Implementation, Support and Delivery, Monitoring and Evaluation, and Guidance and Control affect the reduction of the risk of cloud computing in terms of identity and Access Management, Data protection, Virtual operating risk, IT support, and Organization the Jordanian industrial companies public shareholding from the perspective of Jordanian Certified Public Accountants. Based on the findings of the study, the researcher recommends that Jordanian industrial companies need to activate the role of security controls and increase the level of application against the environmental risks surrounding the company likely to occur as a result of the application of cloud computing. It is also necessary to update and develop information technologies, especially those related to technology.
Highlights
The information and communication revolution has led organizations' to interaction with all types of data and information and their increased use of ICTs in managing its affairs
The study concluded that all the decisions of the (COBIT5) Committee including Planning and Organization, Possessiveness and Implementation, Support and Delivery, Monitoring and Evaluation, and Guidance and Control affect the reduction of the risk of cloud computing in terms of identity and Access Management, Data protection, Virtual operating risk, IT support, and Organization the Jordanian industrial companies public shareholding from the perspective of Jordanian Certified Public Accountants
The results of the main hypothesis test are illustrated the importance of the role of Information Technology Governance according to (COBIT 5) in minimizing the risks of cloud computing, that all these decisions will contribute to enhancing information security, ensuring their privacy and protecting the data and information contained in cloud computing, thereby protecting the company from falling prey to cybercrime attacks and hacking
Summary
The information and communication revolution has led organizations' to interaction with all types of data and information and their increased use of ICTs in managing its affairs. This is due to the role played by this technology in constructing successful institutions and pushing them to create featured relationships with their customers, which will positively reflect on their market share (Behara& Srikanth, 2007).As well as access to outputs quality that enables users, managers and decision-makers to make the proper decisions by carefully identifying, planning and organizing corporate IT strategies, determining how they are gain access, using their resources and infrastructure, and delivering them to various levels of management, and the maintenance these systems over control and monitoring. As organizations endeavor to take advantage of information technology to reduce their business costs and increase their benefits, so they have explore to benefit from external parties that supply many resources for the organizations to manage and supplying its services through users arrival of this technology to all applications and services from any place and at any time through the Internet in a way that ensures its sustainability (Mazhar et al, 2015)
Sign-in/Register to view highlights & summary Sign-in/Register to access full text options 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callDisclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
