الاثر الفكري للحوكمة السيبرانية في التطبيق الصحيح للمحاسبة السحابة في البنوك التجارية الأردنية - من وجهة نظر الأردنية المدققين

This study aimed to know the intellectual impact of cyber governance in the Correct application of cloud accounting in Jordanian commercial banks. The study population consisted of external auditors practicing the profession of auditing in Jordan , which numbered till the end of 2018, (477) practicing certified public auditors. Taking a simple random sample that included (213) auditors, and for the purpose of analyzing the study data and testing the hypotheses, the statistical package for social sciences ?SPSS? was used In various statistical analyzes, a descriptive statistics and internal consistency coefficient (Cronbach 's alpha) was also used , multiple linear correlation test using the Pearson correlation coefficient and the Variance Inflation Factor, Multiple linear regression and stepwise regression analysis were used to test the study hypotheses. The study found many results, one of the most important results was the existence of the intellectual impact of cyber governance in the Correct application of cloud accounting, where it was found that ( Cybersecurity policy ) came first, which explained (65.5%) of the variance in the dependent variable, and when adding (Cyber Information Security Management ) the rate of interpretation increased to ( 72.9%) and the addition of the (Cybersecurity Program) increased the rate of interpretation to (75.7%). The addition of (cyber risk assessment and management) has led to an increase in the rate of interpretation to (77.0%), while the rate of interpretation reached to (77.8%) when adding (cybersecurity governance?s requirements). The most important recommendations are that Jordanian banks, before making a change in their ICT environment, operations or procedures, or after any event that affects their security, should ascertain whether changes or improvements to the cybersecurity policy and program are needed