The study sought to examine how the quality of internal auditing affects the mitigation of cloud-accounting risks in the presence of artificial-intelligence (AI) applications. A descriptive-analytical approach was adopted: a questionnaire was developed and distributed to a sample of 239 directors, deputy directors, heads of department, and staff members in the finance, accounting, control, and IT units of Jordanian publicly-held industrial firms for the year 2024. Statistical analysis (SPSS) revealed, at the 0.05 significance level, (1) a statistically significant impact of internal-audit quality on reducing cloud-accounting risks in industrial companies, and (2) a statistically significant moderating effect of AI on the relationship between internal-audit quality and those risks. The study recommends, inter alia, that Jordanian industrial firms ensure their financial reports provide highly reliable and credible information across all stages of data preparation and processing.