Because of the importance of institutions’ resources and their risks where changes related to Enterprise Resources Planning Systems as commercial operations are not easily to be implemented in terms of time and cost This paper came to identify the impact of applying standard 21which is one of the standards used in auditing information technology on reducing the risks of Enterprise resource planning (ERP) systems, A random sample consisted of 30 person who are specialized in information technology and auditing in the Jordanian industrial companies was selected, the result of the paper showes hatThere is an impact of applying standard 21 on reducing Enterprise resource planning (ERP) systems risks. Also showes that the auditors of information technology realize Enterprise resource planning (ERP) systems risks.