ﺩﻭﺭ ﺍﻟﺘﺪﻗﻴﻖ ﺍﻟﺘﺠﺎﺭﻱ ﻓﻲ ﺿﺒﻂ ﻣﻌﺎﻣﻼﺕ ﺍﻟﺘﺠﺎﺭﺓ ﺍﻻﻟﻜﺘﺮﻭﻧﻴﺔ

Abstract

ﻟﻘﺪ ﺳﺎﻫﻤﺖ ﺍﻟﺘﺠﺎﺭﺓ ﺍﻻﻟﻜﺘﺮﻭﻧﻴﺔ ﻓﻲ ﺍﻵﻭﻧﺔ ﺍﻻﺧﻴﺮﺓ ﺑﺸﻜﻞ ﻛﺒﻴﺮ ﻓﻲ ﺗﺴﻬﻴﻞ ﺍﻟﻌﻤﻠﻴﺎﺕ ﺍﻟﺘﺠﺎﺭﻳﺔ ﺍﻟﻰ ﺟﺎﻧﺐ ﺍﻟﻰ ﺟﺎﻧﺐ ﺍﻥ ﺍﻟﻮﺍﻗﻊ ﺍﻻﻗﺘﺼﺎﺩﻱ ﻳﻔﺮﺽ ﺫﻟﻚ ﺧﺎﺻﺔ ﺍﻟﺪﻭﻝ ﺍﻟﺴﺎﺋﺮﺓ ﻓﻲ ﻃﺮﻳﻖ ﺍﻟﻨﻤﻮ ﻭﻗﺪ ﻫﺪﻓﺖ ﻫﺬﻩ ﺍﻟﺪﺭﺍﺳﺔ ﺍﻟﻰ ﺍﻟﺘﻌﺮﻑ ﻋﻠﻰ ﺩﻭﺭ ﺍﻟﺘﺪﻗﻴﻖ ﺍﻟﺘﺠﺎﺭﻱ ﻓﻲ ﺗﻔﻌﻴﻞ ﻭ ﺿﺒﻂ ﺍﻟﺘﺠﺎﺭﺓ ﺍﻻﻟﻜﺘﺮﻭﻧﻴﺔ ﺑﻌﺪ ﻇﻬﻮﺭ ﺍﻟﺘﺠﺎﺭﺓ ﺍﻻﻟﻜﺘﺮﻭﻧﻴﺔ ﻭ ﺍﻟﺘﻲ ﺳﺎﻫﻤﺖ ﺑﻔﻀﻞ ﺍﻻﻧﺘﺮﻧﺖ ﺍﻟﻰ ﺗﺤﻮﻳﻞ ﺍﻟﻌﺎﻟﻢ ﻭﺍﺳﻊ ﺍﻻﺭﺟﺎﺀ ﺍﻟﻰ ﺳﻮﻕ ﻭﺍﺣﺪ ﺫﻭ ﺷﻜﻞ ﺟﺪﻳﺪ ﻭ ﻣﺘﻄﻮﺭ ﻭ ﺧﺎﻟﻲ ﻣﻦ ﻛﻞ ﺍﻟﺤﺪﻭﺩ ﻳﺴﺘﻄﻴﻊ ﻣﺴﺘﻌﻤﻠﻮﻩ ﻣﻦ ﺍﻗﺘﻨﺎﺀ ﺣﺎﺟﻴﺎﺗﻬﻢ ﻣﻦ ﺍﻟﺴﻠﻊ ﻭ ﺍﻟﺨﺪﻣﺎﺕ ﺑﻜﻞ ﺭﺍﺣﺔ ﻭ ﺑﺄﻗﻞ ﻭﻗﺖ ﻭ ﺗﻜﻠﻔﺔ ﻣﻤﻜﻨﺔ ،ﻭ ﻛﺬﺍﻟﻚ ﻣﺴﺎﻫﻤﺔ ﺍﻟﺘﺪﻗﻴﻖ ﺍﻟﺘﺠﺎﺭﻱ ﻓﻲ ﺿﺒﻂ ﺍﻟﺘﻌﺎﻣ ﻼﺕ ﺍﻟﺘﺠﺎﺭﻳﺔ ﻭ ﺍﻟﺘﻘﻠﻴﻞ ﻣﻦ ﺍﻻﺧﻄﺎﺀ ﻭ ﺍﻟﻐﺶ ﻓﻘﺪ ﺗﻮﺻﻠﻨﺎ ﻣﻦ ﺧﻼﻝ ﻫﺬﻩ ﺍﻟﺪﺭﺍﺳﺔ ﺍﻟﻰ ﺍﻥ ﺍﻟﺘﺠﺎﺭﺓ ﺍﻻﻟﻜﺘﺮﻭﻧﻴﺔ ﺍﻟﺤﺪﻳﺜﺔ ﻟﻴﺲ ﻟﻬﺎ ﺣﺪﻭﺩ ﻛﻤﺎ ﺳﺎﻫﻤﺖ ﻓﻲ ﺍﻟﺘﻨﻤﻴﺔ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻭ ﺗﺴﻬﻴﻞ ﺍﻟﺘﻌﺎﻣﻼﺕ ﺍﻟﺘﺠﺎﺭﻳﺔ ﺑﺸﻜﻞ ﻛﺒﻴﺮ

Electronic commerce has recently contributed greatly to facilitating commercial operations, in addition to the fact that the economic reality dictates this, especially in developing countries. This study aimed to identify the role of commercial auditing in activating and controlling electronic commerce. After the emergence of electronic commerce, which, thanks to the Internet, contributed to transforming the wide world into a single market with a new and advanced form, free of all borders, its users could acquire their needs of goods and services with ease and at the lowest possible time and cost, as well as the contribution of commercial auditing. In controlling commercial transactions and minimizing errors and fraud, we have concluded through this study that modern electronic commerce has no limits and also contributed to economic development and greatly facilitated commercial transaction.