أثر التجارة الالكترونية على المراجعة دراسة تطبيقية على المراجعين السوريين

The aim of this study was to identify the degree of the impact of e-commerce practices of the auditing process, and what is required of the auditor to enable him to perform a sound auditing process in relation to e-commerce operations. The sample consisted of 200 accredited Syrian auditors and practitioners chosen from amongst 1738 auditors who represented society. 180 questionnaires were valid. The study concluded that there is a need to train Syrian auditors on the required skills to successfully perform auditing e-commerce operations. In addition to that the most important security procedures are to close the security gaps that could be broken into by experts. The research recommended that the authority responsible for the auditing profession in Syria should provide its members with the most recent periodicals related to e-commerce.