The possibility of applying cloud auditing and its impact on achieving sustainable performance and its reflection in attracting customers in commercial banks (An exploratory study in some commercial banks registered in the Iraq Stock Exchange).

Abstract

The research aims to identify the conceptual framework of cloud auditing, methods of attracting customers, and the four dimensions of sustainable performance (economic dimension, social dimension, ethical dimension, environmental dimension) and measuring and analyzing the relationship (correlation and impact) between cloud auditing in achieving sustainable performance and its reflection in attracting customers. The researchers used the deductive approach based on statistical measurement tools in scientific research by preparing a questionnaire design to determine the opinions of a sample of employees in commercial banks registered in the Iraq stock exchange in the governorates (dhi qar and al-muthanna) (62) questionnaires were distributed on the aforementioned sample, (60) questionnaires were retrieved from it to conduct statistical analysis and identify the results. The researchers reached a set of conclusions that do not exist within the cloud audit plan to meet the needs or special requests of each customer by changing the design of each service. The researchers reached a set of recommendations the need to benefit from the application of the cloud audit system in evaluating the performance of the comprehensive work of banks for their main activities, which contributes to attracting customers to the services provided in light of the competition market.