摘要：Cloud is the system that maintains common information sharing among the information devices. It is known that there are always risks and that hundred per cent safety is not available in the environments of information technology. Service providers that operate in accounting sector and utilize the cloud technology are responsible for keeping and preserving the digital financial data that are vitally important for the companies. Service providers need to take all the necessary technical measures,so that the digital data are not damaged,lost and possessed by the malicious third parties. The establishments that provide service for accounting systems by utilizing the cloud computing opportunities in accounting field need to consider the general and countryspecific risks of cloud computing technology. Therefore,they need to build the necessary technical infrastructure and models in order to run the system flawlessly and to preserve the digital data of the establishments in a secure environment.
