The Objective of the Study: The main objective of this study is to evaluate the risks and challenges that may face external auditors while adopting the online auditing to determine the extent of auditors' risks and responsibilities in such environment.           The Methodology of the Study: inorder to achieve this objective, the researcher used an experimental study to test the study's hypotheses,theresearcher selected a sample of (75) specialists from different categories to explore their opinion about the research's subject including:  External Auditors, Financial Managers and Academics.            The Findings of the Study: The study's findings indicated that applying online auditing becomes imperative, there are some risks associated with online auditing practices and there is an ambiguity surrounding the auditors' role in respect to online auditing.