الفهرس 
مستخلص الرسالةيوجد فقط 14 صفحة متاحة للعرض العام
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المستخلص
The study aimed at to test the role of auditing in reducing the risks of accounting information in the electronic environment and thus in reducing risks and threats that miss access to accounting information of a suitable quality in order to meet the information needs of investors. This can be achieved through a number of sub : Identification of information needs of investors, study and analysis of risks facing accounting information as a result of technological developments; identification of auditor’s role in risk assessment and reduction in the electronic operating environment; and professional requirements for auditing in the electronic environment.
To achieve these goals, the researcher conducted a field study by designing a questionnaire list and distributing it to the sample of the study by the decision makers for experience in order to test the sample and analyze it by using the SPSS program and extract the results thereof (198) ie the response rate to (86%). The study concluded many results, the most important ones:The lack of experience among staff and the weakness of the internal control system are among the main reasons for the risk of accounting information in general and in the electronic operating environment in particular. The auditor needs continuous training to acquire skills and expertise with the help of the computer so that he can cope with the changes in the technological environment and benefit from them. On risks and thus reduce and reduce them. The study recommends that it is necessary to : The need for enterprises to develop a set of policies and procedures to ensure safe control of risks and threats, and to develop the tools and methods of auditors to understand risks and how to assess them systematically in order to cope with developments in the IT environment.