Arab Journal of Administration المجلة العربية للإدارة


With the growing use of electronic commerce has worked many companies, especially public shareholding to take advantage of them treated in the trade, so that the e-commerce part of the corporate environment, and this has made a career of accounting and auditing facing new challenges to the sophistication of the information and the rapid growth in the market for electronic commerce. And raised many questions about the ability of the audit profession to facing these challenges and how to audit operations of e-commerce and how to give confidence on websites, this led many professional organizations to issue new rules must auditor taken into account when developing the plan for the audit process and the development of the audit program, where issued the American Institute of Certified Public Accountants (AICPA) in conjunction with the Canadian Institute of Chartered Accountants (CICA) rules relating to new services provided by the auditor of the companies engaged in e-commerce services are confirmed confidence and that includes giving confidence to the client's site and give confidence in the systems the client, so came this study to find out the most important challenges facing the auditing profession in Jordan under the operations of e-commerce, where study aimed to clarify the concept of e-commerce and the changes brought about by the business environment, and the challenges facing the auditing profession in light of electronic commerce, and propose treatments necessary to face these challenges, and the impact of risks of electronic commerce on audit process and identify the most important risk facing the auditor for auditing processes electronic commerce, study population consisted of (55) auditor of auditors in Jordan were the research sample random sample, adopted researchers in the field study on the form-resolution has been tested over the reliability of the data obtained from the questionnaire and also the consistency and stability of the scale used in the collection of data using correlation coefficient Gronbach-Alpha, and reached correlation coefficient 0.76, was used test T for sample per to accept or reject hypotheses, of the most important findings of the study; 1- The Degree of auditor is one of the most challenges facing the auditor in Jordan when checking processes electronic commerce, where arithmetic average for Answers study sample 4.393, was followed by electronic publishing of financial statements and audit continued in the same place a mean 3.8, and after the difference in the methods of checking average My 3.5 and finally the risk of audit mean = 3.38. 2- Electronic commerce operations imposed on auditors and a new reality requires the need to change their traditional methods in innovative ways, and the need to study how to review the information in the e-commerce environment 3- Not granted most of the countries of their flexibility to cope with global developments, especially technological ones