Abstract

Abstract
Previous years witnessed , very huge jumps in information technique and wide spread world wide web applications , which resulted in large developments in electronic commerce . The complicated of electronic applications and data exchange electronically under electronic commerce environment made very difficult depending on measures and methods of traditional internal control because of no existing of paper documents and the difficulty of separation between duties and responsibilities and so on of phenomena which represent challenge facing the controller in electronic commerce environment in view of his ability to do his tasks depending on information technique procedures especially the internet . From here it appears the interest of the study in producing manners , procedures and new elements support the internal observer to make his duties under complicated environment , in order to show interesting of this study and resolving its problem , it has been divided relying on some sections , the first one deals with the concept of electronic commerce , its nature , characteristics , and fields , while the second section , specializes to show the internal control under electronic commerce environment with all its aspects , finally the third specializes with more interest conclusions which had been reached by the study and recommendations .