أثر مخاطر التجارة الالكترونية على المحاسبة والمراجعة

( دراسة استطلاعية من وجهة نظر المراجعين الخارجيين بمدينة مصراته وزليتن )

Abstract

This study aimed to identify the impact of e-commerce risks on accounting and auditing functions. The study included identifying risks associated with e-commerce such as data breach and electronic fraud. The study relied on the descriptive analytical approach using questionnaires directed to a group of external accountants and auditors. The results showed that there is a clear impact of e-commerce risks on the accuracy of accounting data and the efficiency of auditing processes. The study recommended the need to adopt strategies to manage e-commerce risks, invest in modern technologies, and raise the efficiency of accountants and auditors by training them to deal with e-commerce challenges, such as the risks of breach and unreliable data. And adherence to international standards in accounting and auditing.