: Cloud computing has changed the information technology landscape and has had a significant impact on IT audit practices. This research aims to analyze the challenges and opportunities faced by auditors in implementing cloud computing. Using a case study approach and collecting references based on written documents, this research identifies that cloud computing increases the efficiency and accessibility of data, allowing auditors to conduct analysis more quickly and accurately. However, key challenges such as data security risks, regulatory compliance, and the complexity of managing cloud environments are significant concerns. Additionally, reliance on cloud service providers raises questions about control and transparency. This research concludes that although there are challenges that need to be overcome, cloud computing offers great opportunities for innovation in IT audit practices, which can improve the quality and integrity of audits in the digital era.