مجلة دراسات الإنسان و المجتمع

The study aimed to recognize the extent of awareness and use of external auditors the Tripoli region for electronic auditing. The study concluded that ;the external auditors in Libya are aware of the importance electronic auditing. as well as they use electronic audit procedures when they carry out the auditing process . The study also found that many electronic auditing procedures have been achieved . Among the advantages and objectives. Including reducing the time of the auditing process. as well as helping to discover fraud quickly and easily . External auditors in Libya use electronic auditing to verify the suitability of the design of the internal control system . The study also came out with a set of recommendations based on the previous results .the most important results are :The responsible authorities and supervisors of the profession. especially the Union of Accountants and auditors .to organize workshops or sessions for auditors on electronic auditing . and that the auditors emphasize that the data. Information and accounting systems are prepared according to scientific and practical principles .in order to facilitate the conduct of the electronic review process .we must strive to apply the electronic auditing procedures by all Libyan companies. in order to enhance the research benefit of this study .we recommend conducting a complementary study to identify; the difficulties facing the application of electronic review procedures .