المراجعة المستمرة لحكومة المؤسسات في ظل التجارة الإلكترونية

Abstract EN

The last quarter of the twentieth century saw tremendous growth in the practice environment variable, the most important of these changes is known as information technology and e-commerce, these changes are significant and fundamental impact on business practice then on the accounting information system, and necessarily on a variety of auditor services, which led to the appearance of the immediacy accounting information systems, consequently it’s necessary to develop the practice entrances of external audit.

The nature of customer transactions in the hypothetical middle imposes a shift from the traditional audit to the continuous and direct audit of accounting information electronically, and ascertain the extent of application of the principles of international governance to ensure the rights of stakeholders in this medium, the interest of immediate audit has increased recently because of enabling them to reduce audit costs compared to traditional audit to check the levels that applied efficiently and in keeping with the developments in this medium and the shift from traditional business to e-busines