The Impact Of Electronic Commerce On Information Technology Auditing

Abstract

The changes that Electronic Commerce (EC) brings to business are dramatic and greatly impact the way organizations conduct many of their traditional, core business processes. While building on traditional Electronic Data Interchange (EDI) capabilities EC is bringing about changes in the way that information technology auditors conduct their work. In the Information Age, when technology continuously gets faster, less expensive and more complex what are the critical issues that accountants and IT auditors be focused on to benefit their client organizations? This essay addresses some of ‘hot topics’ in EC, as they relate to IT auditing and the accounting profession as a whole.