Abstract

The study tackled the problem of the lack of protection of the accounting information system in light of the use of e-commerce for the loss of control over the inputs that result from the use of e-commerce. The study aimed at identifying the obstacles that can limit the ability of banks to use e-commerce and the obstacles in the accounting system The use of e-commerce has been followed by the research of the deductive approach to test hypotheses. A proposed framework for an accounting information system has been designed to harmonize e-commerce processes as well as the preparation and distribution of a questionnaire for the target group The study concluded that the internal electronic control system is compatible with the work system in the light of e-commerce and achieves safety in its dealings. The electronic review is more secure and secure to provide confidence in e-commerce transactions. The study recommends the need to provide reasonable confidence in the integrity and validity of financial reports. And the need to obtain proof of paper and electronic evidence with the assurance of the integrity and authenticity of the website of the company.