Abed el-Rahman Kh. El-dalabeeh
As there a new type of commerce which can be practiced using internet (Electronic Commerce), it was necessary to make sure of having developed informative and technological systems which can be used as a method to verify the proper functioning of commercial operations using electronic commerce. This study’s aims to Identify the impact of the AIS development on e-commerce in terms of auditing, effectiveness of transactions, effectiveness of customers’ communication and the flexibility of legislations to deal with type of commerce, and identifying whether there were any difficulties and obstacles facing e-commerce that may prevent utilizing the advantages of this commerce. A total of 130 questionnaires were sent to 36 industrial public shareholding companies in Jordan and 128 were analysed. The researcher used Descriptive and Analytical method. The study main result is: there is a significant statistical impact for AIS development on e-commerce in the Jordanian public companies.