The objective of this study is identifying the impact of cyber governance on reducing the risk of cloud accounting in the Jordanian commercial banks. To achieve the objectives of this study, the descriptive and analytical approach was used; the study community is composed of external legal accountants who practices auditing in Jordan, (477) of them are practicing external auditing at the end of (2018) according to the statistics of the Jordanian association of certified public accountants (JACPA). Due to the difficulty and cost of the comprehensive survey, a simple random sample was taken. The sample included (213) auditors. The questionnaire was distributed to the sample of the study by the researchers personally and through e-mails, (182) questionnaires were recovered, after excluding (7) for the incompetence, of which (175) were valid for the statistical analysis. Thus, the percentage of retrieved and analyzed questionnaires was (82.2%), which is statistically acceptable. and In order to analyze the study data and test hypotheses, the statistical package for social sciences (SPSS) was used in the various statistical analyses, which are the descriptive statistics and coefficient of internal consistency (Cronbach's alpha). also, The multiple correlation test was used, using the Pearson correlation coefficient, Multiple linear regression and stepwise regression analysis. The study came to find several results , the most important was The presence of a statistically significant impact of cyber security governance (cybersecurity security governance requirements, cybersecurity program, cyber security policy, cyber information management, evaluating and managing cyber risks) in reducing cloud accounting risks in Jordanian commercial banks, The most important recommendations are the need for Jordanian commercial banks to adopt the cyber governance as a basic reference to their banking policy to address the risks associated with the use of cloud accounting, As well as the need to establish a special department for human resources management within the bank which would have a pioneering intellectual orientation to cope with modern trends in cyber governance.

Many attempts (endeavors) have emerged in the Intellectual Accounting field in order to develop accounting and accounting information intellectually. The key serious attempts among them were the ones that claimed the importance of linking accounting and law, on the other hand linking accounting and the law needs from the accounting information. As a result, sincere invitations were launched (appealed) from the developed countries for the desperate need for the (Forensic Accounting) services and this very new concept (term) is totally different about Legal Accounting and about the external auditing which are undertaken by the official government departments, auditors and the chartered accountants in the private sector. Forensic Accounting outcomes offer reports to the judges that direct (lead) them for granting their judgments (decisions) for the concerned parties properly.This study aims at searching the importance of the convergence of the intellectual between the Forensic Auditor and the External Auditor in order to reach the pioneer in accounting professionalism ultimately. Correspondingly, one of the most important conclusions of this study is that the forensic accountant's role comes when the legal accountant fails at detecting the fraud of the financial statements, the Forensic Accountant's role comes off shortly afterwards the (fraud Auditor) but his magnificent contribution for the Forensic accountant is to translating the financial and complicated transactions and the digital data into terms and concepts which allow the public (ordinary people) to understand them effortlessly. On the other hand, one of the key recommendations of this study is the necessity of educating and raising the Jordanian legal accountants' awareness for the Forensic Accounting and to build up the proper skills to meet its requirements as a career beside the importance of the convergence of the intellectual with the internal auditor's insights and duties and that would be achieved by designing training courses and workshops that lead these auditors and give them the chance to contemplate the Forensic Accounting prosperities and its intellectual aims (goals).

Due to the increased competition between the various industrial companies at the local and international levels, there became a need to adopt modern and effective methods and tools that enable such companies to acquire and maintain competitive advantages that help them choose, apply and assess the strategies adopted. One of the most important tools is the Balanced scorecard according to the leadership concept and the decisions of the COBIT committee; this tool had a great concern and attention by researchers or businessmen; applying it led to a remarkable success in some companies, which made it move from a mere tool of management to an integrated system of strategic management. The method of measuring the balanced scorecard according to the COBIT committee helps the industrial companies' measure their strategic performance wisely and even goes further in helping formulate the companies' industrial strategies in a pioneer method, translate them into strategic goals, translate these objectives into strategic measurements achieving a follow-up and finally assess the industrial strategy locally and globally. Accordingly, the study aimed at shedding light on the impact of the cognitive integration among the dimensions of the traditional balanced scorecard and the IT balanced scorecard on the Entrepreneurship value in the industrial companies. The study community consisted of all the public shareholding industrial companies listed on Amman Stock Exchange by the end of (2015) amounting to (63) (Annual Report of Amman Stock Exchange, 2016). (56) Companies were randomly selected to form the study sample. One of the most important results of the study is that the effectiveness of measuring the quality of applying the traditional Balanced Scorecard and the IT Balanced Scorecard will create the Entrepreneurship value of the industrial companies, thus contributing to achieving the company's strategic objectives. The study recommended the need that the industrial companies follow up the local and international issues linked with the IT related to applying the balanced scorecard to reach for the institutional leadership with the need that such companies encourage innovation processes, accepting new ideas and motivating employees to provide innovative ideas.