This study aims to identify the impact of Palestinian auditors’ evaluation of controls on computerized accounting systems according to the ISA. The study sample consisted of 300 auditors working in Palestine, the study followed the descriptive and analytical approach, and many statistical methods were used, such as descriptive statistics and regression analysis. The results showed that there is a positive correlation between the control tools (software arbitration variable, controls of physical devices, computer operations control, controls of the system implementation process, data management, administrative control) and the accounting system of the accountant according to international auditing standards, and there is a positive and moral relationship between the control tools used in the accounting system (software arbitration variable, controls of physical devices, computer operations control, controls of the system implementation process, data management, administrative control) and the international auditing standards. The study recommended that auditing companies should encourage auditors through training courses to learn all the methods and procedures related to auditing through the computerized accounting system and by international auditing standards in Palestine.