أنظمة التجارة الالكترونية وأثرها على عملية توثيق وجودة أدلة المراجعة الداخلية "دراسة ميدانية على المراجعين الداخلين بفروع المصارف التجارية بمدن ترهونة- مسلاته- الخمس"

Abstract

This study aimed to explore the mechanisms of e-commerce and their reflection on the quality and documentation of internal audit evidence, through a field study targeting internal auditors at commercial bank branches in the cities of Tarhuna, Msallata, and Al-Khums, in order to measure the extent of their awareness of these systems and the mechanisms for documenting evidence. Based on this, the descriptive-analytical method was adopted, where primary data were collected from scientific sources (books, journals, conferences), while the study relied on a questionnaire tool for collecting secondary data, which was distributed to the study population consisting of (42) internal auditors. The comprehensive survey method was applied due to the limited size of the study population. The results showed that (42) valid forms were retrieved for analysis, representing a 100% response rate, and the data were processed using the Statistical Package for

the Social Sciences (SPSS). The study reached a number of findings, most notably: The study showed the limited knowledge foundations necessary to raise the efficiency of auditors regarding e-commerce, a shortcoming attributed to the weak ability of most auditors to evaluate electronic auditing and their inability to detect manipulation and errors digitally. The results also indicated that the impact of e-commerce systems on the documentation and quality of internal audit evidence was at a moderate level, due to the auditor's limited ability to obtain evidence in real time. Although the majority of auditors had received training courses, reflecting bank management's interest in the training aspect, the internal auditor still lacks precise specialized qualification in electronic auditing, which necessitates intensifying specialized training programs to enhance the quality of documented auditing.

المقدمة