Role of Auditing in the Growth of E-Commerce

Now a day’s number of businesses is using e-
commerce to conduct their business activities. Compared

to traditional approach of companies, e-commerce
companies have unique characteristics that impact exams
differently. This expands the scope and content of the
exam and adds new elements to the exam. But at the same
time, it increases audit risk and creates new audit
requirements and challenges. Examiners should fully
consider the characteristics of the e-commerce industry
when conducting audit work. In addition to considering
industry characteristics, the impact of changes in the
testing environment, testing content, and testing risk
should also be considered. The purpose of this study is to
determine the extent of the role of auditing in e-commerce
on the audit documentation. This research reveals the need
to define who controls e-commerce and its domains, and
their requirements to enable auditors to efficiently handle
this type of work. it increased need for scientific, practical
and technical training. Auditor evaluates e-business
process audit process positively. And this work to educate
auditors on the dangers of e-commerce and how to deal
with them during the audit process.