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جميع الحقوق محفوظة ـ اإلعتداء عىل حق املؤلف 48 بالنسخ أو الطباعة يعرض فاعله للمسائلة القانونية Detecting electronic crimes, Detecting electronic fraud, Detecting electronic illegal acts, Electronic assessment of the going concern assumption. 3- The auditor should perform many electronic non-financial assurance services such as Web-Trust Assurance Services. Sys-Trust Assurance Services. 4- The auditor should perform many non-traditional non-financial assurance services such as: the cybersecurity risk management report, the information security governance report, the extent of compliance with security and privacy controls. 5- It is imperative to perform non-traditional non-assurance services, such as Designing cybersecurity risk management program for his client, Preparing the electronic tax return Designing a real-time control system. 6-Using data analytics Tools To help on auditing big data especially in the light of block chain and dependence on clouds for maintaining data.

