Abstract: The purpose of the research is to determine the extent to which the internal auditor knows about the latest technologies, especially cloud computing and determines the role that internal auditing can play in managing and controlling the risks that organizations face in applying this technology. The question under investigation in this manuscript is what role internal auditing in the cloud computing era can take in addressing the risks that face organizations due to using this technology? How well does the internal auditor understand cloud computing and the risks of its application? The researchers adopted two approaches: the deductive approach as well as the inductive approach in verifying the validity of the hypotheses upon which the research was based. The main finding of this research is that the level of understanding of the indicators of measurement of the internal auditor's knowledge or knowledge of cloud computing technology and associated risks by the participants, was relatively high which is similar to their level of understanding of the relationship between internal auditing and cloud computing technology. The research recommends that the new technologies should be given more attention by the organizations so that they are ready to apply them at the right time. Furthermore, the staff should be qualified so that they can better deal with such a technology.