“Does 'cloud computing' present additional internal control problems beyond those encountered in traditional computing?” Unaware of what is meant by "cloud computing", the writer, after some research on the topic, believes that the answer to this question is YES, "cloud computing" presents additional internal control problems in addition to the internal controls found in information technology traditional. . This question is answered from the perspective of a client company that has moved its data to a cloud. It seems that there will always be a need for internal controls; however, where these controls are located depends on the type of network infrastructure your organization uses. Compared to traditional computing, cloud computing appears to have the opposite effect on the client company's internal controls: there is a decrease or elimination of internal controls for the company. Internal controls are processes designed by companies to ensure the security, accuracy, and completeness of their financial and accounting data. These processes are put in place by the company to ensure compliance with its policies and plans, while protecting its valuable data from unauthorized access. Most companies, whether they know it or not, have some form of internal control system. One area in particular that will most likely involve internal controls is a company's computer network since network security is the primary objective. Without these controls in place, a company leaves itself vulnerable to network intrusions and possible data manipulation. Traditionally, a company will have dedicated servers and other hardware located somewhere within their organization that make up the infra......half of the paper. ......At the World Congress on Engineering 2011 conference held in London, UK, it was noted that the issue of security issues for cloud computing requires review (Pinto et al., 2011). As mentioned above, when moving to a cloud network any internal control system is essentially transferred to the service provider. Therefore, Pinto et al. (2011) explains “the existence of a new entity called a cloud security manager” whose responsibility is to maintain documentation of customer access to the cloud and processing by third parties. In other words, the tasks of the cloud security manager will be to manage the entire cloud system by establishing an internal control matrix. To ensure the security of a customer's data, the cloud security manager must follow the audit matrix in order to monitor the activities that are occurring in the cloud network.