Main Article Content
The auditing profession faces a challenge referred to as information technology ,Information technology has set the profession of auditing in constant challenge because it has made the world an open - limited system through communication technology .
The importance of this research stems from the need to identify the nature of the risks of electronic auditing after turned from manual checking to electronic auditing due to developments in technologies in all sectors. The risk of electronic auditing the risk of information technology infrastructure and the risks of applications and other related to communication processes, several conclusions have been reached, implementation of programs with goods specifications in the electronic auditing process will lead to safety of work and reduce the risk of electronic auditing . The research highlights these risks and their impact on the quality of auditing .