The Role of the External Auditor in Auditing Electronic Payment Operations

An Applied Study in a Sample of Electronic Payment Companies Operating in Iraq

Abstract

The research seeks to demonstrate the role of the external auditor in auditing electronic payment operations through an applied study in a sample of electronic payment companies operating in Iraq. To achieve the research objective, the deductive and inductive approaches were adopted, and the checklist was used as a tool for collecting data, as (329) checklists were distributed to a sample of individuals working in the electronic payment companies that are the subject of the research. The research concluded that there is an effective role for the external auditor in auditing electronic payment companies operating in Iraq. The research recommends that electronic payment companies provide special courses and workshops to raise the efficiency of the work staff and increase awareness of using electronic payment systems.