- تحديات التدقيق المحاسبي في ظل المعاملات التجارية الإلكترونية-دراسة ميدانية الأغواط

Abstract

This study aims to identify the challenges facing the accounting audit as a result of growthE-commerce operations, where the impact of institutions' orientation towards e-commerce is recognizedon practicing the audit profession, as well as the risks faced by auditors and institutions when suchThe recent operations of e-commerce, the revolution in the field of information technology has become the backboneE-commerce, whichhas contributed significantl to making huge developments in the commercial field. results concluded that the auditors should change their traditional methods with methodsIt is developed, especially in the field of information technologies in relation to e-commerce, its development and the modernity of its information. In the light of the e-commerce environment, the use of informatics today in light of the advanced technological changes is the basis and pillar of modern management despite its impact on the environment Busines in Algeria, where the electronic accounting environment in Algeria plays an essential rolechanges taking place in the country.