الفهرس 
الإطار العام البحثيوجد فقط 14 صفحة متاحة للعرض العام
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المستخلص
The purpose of this research is to clarify the role of the internal auditor in controlling and minimizing the risks of business in the e-commerce environment. To achieve this, the research was divided into four chapters of each chapter divided into two sections, after presenting the general framework of research. The second is the current trends of internal auditing and the role of professional organizations in the disclosure of risks. The second chapter deals with the internal audit in the e-commerce environment through two topics:
First: - The nature and importance of e-commerce; Second: The impact of the characteristics of the e-commerce environment on internal auditing.
Chapter III deals with the proposed framework and the implementation requirements of the internal audit role in risk management in the environment E-commerce through two sections, the first is the proposed framework for internal audit of risk minimization in the e-commerce environment, and the second requirements for the implementation of the role of internal audit in risk management in the e-commerce environment.
The fourth chapter deals with the field study through two studies: the first is the procedures followed in the field study, the second is the analysis and interpretation of the results of the field study. The researcher concluded with a number of results, the most important of which is the emergence of new information and business risks related to the e-commerce environment, to manage risk in an e-commerce environment.
The study recommended the establishment of a guide to business risks that includes a systematic and comprehensive in the e-commerce environment, explaining the sources and methods of managing them, and also the need to establish a branch of the Institute of Internal Auditors in Egypt, similar to institutes in developed countries. The task is to issue
internal auditing standards that suit the modern electronic environment, The latest international developments in the review.