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One of the greatest achievements of man is the computer, since its arrival computers and other. electronic storage devices have played a key role in aiding business. Since the arrival of computers and other electronic storage devices it has greatly aided business both domestic and international. Gone were the days when people carry huge cash on them for every transaction. Business has moved from paper base to electronically base. Electronic fund transfer and Automated Teller Machines have taken over business. Because of this achievement by man mentioned above, many countries in the world have amended their laws, to be computer compliant. The subject of the legal force of the electronic document is one of the most recent topics relating to the legal framework for electronic transactions through advanced means of communication using digital technology. The idea of the electronic document to date in many countries is still unclear. Its final picture is not yet clear, There is a practical difficulty in attaching the evidentiary power to the electronic document, especially in the field of electronic correspondence, since it does not leave a written impact of the same nature of the written effect, it accepts the amendment and the replacement without any evidence to prove that work, showing the problem of adoption of the electronic document as evidence. The issue whether electronically generated evidence is admissible or not has been a very topical issue amongst litigation lawyers in Iraq. the problem of hearsay evidence. Hearsay evidence refers to evidence given by a person who is not called as a witness in case, did not make such statement on oath and cannot be cross examined these statements are not admissible as evidence. With regards to computer printout, there is difficulty in admitting such documents is that the person who feeds the information into the computer is not the maker of such document, or in most cases the person through whom the document is sought to be tendered is no the maker or has no knowledge of how such document is made.

Authenticity of The Electronic Document in Evidence (Comparative Study)