Internal Validity:

Internal validity of the questionnaire is the first statistical test that used to test the validity of the questionnaire. It's measuring the correlation coefficients between each paragraph in one field and the whole field.

Table (4) clarifies the correlation coefficient for each paragraph of the " current skills, knowledge and qualification of Palestinian auditors in E- Commerce" and the total of the field. The p-values (Sig.) are less than 0.05, so the correlation coefficients of this field are significant at α = 0.05, so it can be said that the paragraphs of this field are consistent and valid to be measure what it was set for.

Table 4: Correlation coefficient of each paragraph of "Current skills, knowledge and qualification of Palestinian auditors in E-Commerce":-

No. Paragraph Pearson Correlation

Coefficient

P-Value (Sig.)

1. The auditor has appropriate knowledge

about the Internet and IT .380 0.008*

2. The auditor has the ability to understand the impact of the firm business in e- commerce on the financial data's

.693 0.000*

3. The auditor has the ability to understand the impact of technique used for e- commerce on the data

.840 0.000*

4. The auditor has the ability to understand the firm look for managing of electronic errors

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5. The auditor has the ability to evaluate

electronic audit manual .620 0.000*

6. The auditor has the ability to determine the extent, the nature and timing of audit procedures

.714 0.000*

7. The auditor has the ability to understand the risks involved in electronic

commerce practices

.403 0.005*

8. There auditor has the ability to determine the extent of the required procedures for auditing in the e-commerce environment

.560 0.000*

9. There is an urgent need to attend a program, rehabilitation and training on auditing of e-commerce methods

.351 0.013*

10. the international professional versions of auditing profession are viewed regarding e-commerce

.740 0.000*

11. Considered the audit of internal control procedures process for e-commerce companies are complex

.464 0.001*

* Correlation is significant at the 0.05 level

Table (5) clarifies the correlation coefficient for each paragraph of the "The impact of using E-Commerce on the Audit Report" and the total of the field. The p-values (Sig.) are less than 0.05, so the correlation coefficients of this field are significant at α = 0.05, so it can be said that the paragraphs of this field are consistent and valid to be measure what it was set for.

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Table 5: Correlation coefficient of each paragraph of "The impact of using E- Commerce on the Audit Report":-

No. Paragraph Pearson Correlation

Coefficient

P-Value (Sig.)

1. When preparing the auditor's report, taking into account the nature of e-commerce processess?

.687 0.000*

2. The electronic information systems is used in the preparation of the annual financial statements at the audit process

.624 0.000*

3. When preparing the external auditor's report, the information technology is used for firms practicing e-commerce

.642 0.000*

4. Falls to the external auditor's full responsibility to determine whether the financial data's are agrees with electronic financial data's

.429 0.003*

5. From the problems facing the auditing profession: difficult to express an opinion about fairness of the financial statements in preparing the independent auditor's report in e-commerce environment

.438 0.002*

* Correlation is significant at the 0.05 level

Table (6) clarifies the correlation coefficient for each paragraph of the "The impact of electronic information systems on the quality of audit evidence and documentation process" and the total of the field. The p-values (Sig.) are less than 0.05, so the correlation coefficients of this field are significant at α = 0.05, so it can be said that the paragraphs of this field are consistent and valid to be measure what it was set for.

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Table 6: Correlation coefficient of each paragraph of "The impact of electronic information systems on the quality of audit Evidence and documentation process”:

No. Paragraph Pearson Correlation

Coefficient

P-Value (Sig.)

1. Evidences and procedures of audit process is documented when reviewing operations in e-commerce

.680 0.000*

2. E-commerce systems is used in gathering

evidence process .659 0.000*

3. When gathering evidence for e-commerce process, deviations are calculated in the cost for the audit process functions

.857 0.000*

4. Eelectronic programs is used in preparing

notes forms and documents .732 0.000*

5. E-commerce systems is used in

documenting the client's accounting system .603 0.000* 6. The use of electronic information systems

in the audit process works to improve the auditor ability and rehabilitation on prepare evidence of high quality

.517 0.000*

7. There is impact for using e-commerce systems on the auditor ability in obtaining on evidence to the appropriate timing of an item being audited

.676 0.000*

8. The e-sites consider documents can be

invoked .433 0.003*

* Correlation is significant at the 0.05 level

Table (7) clarifies the correlation coefficient for each paragraph of the "The risks of audit process related to E-Commerce systems" and the total of the field. The p-values (Sig.) are less than 0.05, so the correlation coefficients of this field are significant at α = 0.05, so it can be said that the paragraphs of this field are consistent and valid to be measure what it was set for.

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Table 7: Correlation coefficient of each paragraph of "The risks of audit process related to E-Commerce systems":-

No. Paragraph Pearson Correlation

Coefficient

P-Value (Sig.)

1. E-commerce systems is used in assessing

audit risks related to e-commerce processes .749 0.000* 2. External auditor is able to audit the

financial statements data's for e-commerce processess, and meet its challenges in the light of his current skills

.476 0.001*

3. The need for high skills and external expertise in order to use the computer in the application is one of the most important risk audit process in e-commerce systems

.292 0.034*

4. From the risks facing by the external

auditor planning and assessment audit work risks for e-commerce process

.259 0.041*

5. The use of e-commerce systems in the audit process leads to reliance Increasingly on devices and programs abilities, which reduces the innovation and creativity of the external auditor

.374 0.009*

* Correlation is significant at the 0.05 level