Information systems auditing and electronic commerce Dr. Prakash M.*, Sivakumar D., M.Phil Research Scholar *Head & Supervisor, Department of Commerce, PEE GEE College of Arts & Science, Periyanahalli, Dharmapuri, TamilNadu Online published on 7 June, 2014. Abstract Information Technology has become a vital resource to almost every person in the world, whether they know it or not. With approximately 500 million people connected to the Internet along with the growth of technology, Electronic Commerce is being considered by entities of all types, be it an individual or an organization. Electronic Commerce involves using Information Technology to transmit data, which is often sensitive, over the Internet. The use of the Internet to transmit sensitive data makes the data increasingly vulnerable, and subject to undesirable consequences resulting from deficient control. Reducing this potential is the challenge of Information Systems Auditing. While there is an abundance of data on both Electronic Commerce and Information Systems Auditing, information pertaining to an interrelationship between the two subjects has been limited. Therefore, the result of this article was threefold. First, the articles identified common and significant deficiencies in e-Commerce. Second, it involved determining control requirements not adequately addressed by existing methodologies and frameworks. The end result of this article is a compilation of control practices that address issues not addressed by existing methodologies: a “bridge” between the “what is” and the “what should be.” Top Keywords Information System Auditing, Electronic Commerce, and e-commerce. Top |