Dear Thabit

Here are some references:

http://www.aaajournals.org/doi/abs/10.2308/isys-50229?code=aaan-site

https://search.proquest.com/openview/f95a268c450c9b305e1a33dca6183f22/1?pq-origsite=gscholar&cbl=41798

Article Risk perception and risk management in cloud computing: Resu...

https://ieeexplore.ieee.org/abstract/document/5487489/

Article Cloud Computing Risk and Audit Issues

Thanks My dear Mr. Thabit for sharing this discussion. As its well known that in the present days the most of the accounting and auditing processes are done electronically. Thus, the issue of the security in such applications is increasingly gaining most of the attention by the researchers around the world. In the following, some references about this issue

https://www.uni-obuda.hu/journal/Szivos_Orosz_54.pdf

Best regards

Outside threat such as intruders, or hackers, may target companies for illicit gain or other malicious purposes. Recent security surveys have shown that a large number of information security breaches originate from inside the organization. Employees can inadvertently harm the organization's systems by deleting important files, opening e-mail attachments that contain viruses, or attempting to fix malfunctioning devices without adequate knowledge or training.

Source:

https://www.cpajournal.com/2016/05/17/technology-risk-management-audit-process/

The impact of information technology on internal auditing.