Supervision and regulation of electronic payment operations are crucial responsibilities of central banks to maintain the stability of the financial system and trust in the local currency. This importance stems from the role of electronic payments in facilitating the exchange of money and extending financial services to all segments of society, thereby achieving the principle of financial inclusion that the Central Bank of Iraq aims to implement. Consequently, it is imperative for the Central Bank of Iraq to mandate auditing firms to oversee and supervise electronic payment companies through external auditors. Based on this necessity, the research aims to propose a framework for auditing electronic payment companies in accordance with international auditing standards. The researchers employed deductive and inductive methodologies in the preparation of this study. The research problem is encapsulated in the question: Do relevant international auditing standards assist auditors in auditing electronic payment companies? The research hypothesizes that there is no feasibility in applying international auditing standards to the supervision of electronic payment companies. However, the findings indicate that relying on international auditing standards during the auditing process will have a positive and direct impact on the operations of electronic payment companies. The study recommends that external auditors apply international auditing standards to enhance the quality of electronic operations conducted by electronic payment companies.