An E-Business Audit Service Model in the B2B Context

Abstract:     
We have studied E-business audit as a specialized service rendered in an information technology intensive environment. A service model is used to research the E-business audit context. Here auditing is viewed as a specialized technical service conducted in the context of E-business technologies, business processes, and people involved in E-business transactions. The specialized audit service is provided to the E-Business transacting firms that in most cases involve transactions between customers and suppliers. A field study of information technology auditors showed that both knowledge of the business processes and of the technologies were critical for them to render reliable and accurate e-business audit findings. The results showed the need for higher training levels in advanced IT methods and tools for technology auditors in rendering IT audit judgments for the business-to-business (B2B) context. Thus, these results provided support for the service model that calls for the appropriate knowledge and use of technologies, business processes, and people in providing service.

Number of Pages in PDF File: 39

Keywords: Audit Services, E-Business Audit, Information Technology Expertise, E-Business Audit Judgment, Partial Least Squares, Interaction Effects, Information Technology Auditing

JEL Classification: M13, M10, M19, Q3, M4, M40, M41, M49

Accepted Paper Series