The accounting system is one of the most important sources of information in various companies, especially touristic ones, on which different managements depend to obtain necessary information in time. For this reason, all Companies seek to develop and update this system continuously through information technology, which provides accuracy, speed and cost reduction. As this new technology leads to a huge change in data processing and saving, there is a need to develop supervision and control procedures. In the framework of electronic operations, it is necessary for the auditor to well understand and study the environment in which data are processed in order to facilitate the systems of accounting and internal control. To reach this target, it is required to use modern techniques and take the advantage of information technology. It is concluded that computerized and electronic systems help the auditor to reach the targets in a better way.