Cybercommerce has taken many forms, and information technology (IT) auditors find that they have to audit them. The categories of e-commerce, including business-to-business (B2B), business-to-customers (B2C) and mobile commerce (m-commerce), make use of different core technologies. However, the common factor remains unchanged from the auditors’ perspective, i.e., risk and its potential to harm the integrity and accuracy of the data and decisions based on such data.
The purpose of this article is to identify the risks and show their impact on the assurance of the information system of any organization.
Information Systems Control Journal, V. 6, 2004 (ISACA)
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