“…As a result, the whole mean of "Electronic Audit and Control "reached 4.06 with a high degree of estimation. 4, the mean of "Electronic Delay or Postponement" met 3.89 with a high degree of estimation, as the means of paragraphs ranged between 3.47 and 4.10, this time with high and medium degrees of estimation, with the highest mean being paragraph (5), "The electronic system helps to have the information accurately and clearly," followed by paragraphs (6), ( 4), ( 2), (3), and nally (1), the lowest mean. 4.2.5 Electronic Save and Store: Table 5, alternatively, indicates that with a high degree of estimation, the mean of "Electronic Save and Store" approached 4.12, as it reveals that the means of paragraphs ranged between 3.89 and 4.24 with a high degree of estimation, where the highest mean was paragraph (2), " Saving and storing by using the electronic system has become easier," followed by paragraph (3), while paragraphs (1) and ( 4) had the same mean, and nally the lowest mean was paragraph (6), "No hazard when saving and storing information."…”