The implications of e-business on control assurance services

Savanid Vatanasakdakul

Research output: Chapter in Book/Report/Conference proceedingConference proceeding contribution

Abstract

The expansion of Internet commerce has created new risks for businesses. Companies are facing new challenges of how to control, mitigate and manage these risks whereas from the traditional IT audit approach the risk would be quite narrow and specific. Therefore, a new method and scope of risk assessment must be developed. Understanding the business risks of Internet commerce is a prerequisite to performing audit work. Companies will seek out new ways to ensure that their assets are well protected and to build the trust of their customers and trading partners. This research seeks to identify: the new risks associated with companies conducting their business online; the new roles of the auditor and new approaches to IT audit; and to identify the needs to develop a new control framework that can be applied to IT audit for e-business.
Original languageEnglish
Title of host publicationProceedings of the 7th Conference on Collaborative Electronic Commerce Technology and Research (CollECTeR)
Number of pages10
Publication statusPublished - 2002
Externally publishedYes
Event7th Conference on Collaborative Electronic Commerce Technology and Research - Melbourne
Duration: 1 Jan 2002 → …

Conference

Conference7th Conference on Collaborative Electronic Commerce Technology and Research
CityMelbourne
Period1/01/02 → …

Keywords

  • Electronic business
  • Internet commerce
  • Control assurance service
  • Computer audit
  • IT audit

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