Download this Paper Open PDF in Browser

A Tale of Compatible Twins! Success of E-Commerce & Information Systems/Internal Auditors

University of Windsor Working Paper No. 2002-02

9 Pages Posted: 12 May 2003  

Jagdish Pathak

University of Windsor - Odette School of Business

Date Written: December 2002

Abstract

The objective of this paper is to identify, ascertain and examine the role of IS/internal auditors in the success of e-commerce venture. The focus of this paper is limited to the internal/IS auditors (are also called compatible twins in this paper.) who are responsible for the internal control systems in any entity and extending continuous assurance to the processes involved. Any independent or external auditor would base its audit decisions of testing controls & compliance on the existing internal controls in the entity. The SDLC of EC needs to incorporate the role played by IS/internal auditors from its conceptualization stage itself. These very people would let system people know about the potential internal controls to be put in place so as to fulfill the regulatory and efficiency requirements. IS/internal auditors are the lot with mixed skills-set and responsible for providing continuous assurance of and about the processes. It is their responsibility to ascertain that the EC systems have controls without any dilution.

Keywords: Information systems assurance, Auditing, e-Commerce, Internal auditing

JEL Classification: M40, M41, M46, M49

Suggested Citation

Pathak, Jagdish, A Tale of Compatible Twins! Success of E-Commerce & Information Systems/Internal Auditors (December 2002). University of Windsor Working Paper No. 2002-02. Available at SSRN: https://ssrn.com/abstract=373761 or http://dx.doi.org/10.2139/ssrn.373761

Jagdish Pathak (Contact Author)

University of Windsor - Odette School of Business ( email )

401 Sunset
Windsor N9B 3P4, Ontario
Canada
519-253-3000 ext. 3131 (Phone)
519-973-7073 (Fax)

HOME PAGE: http://www.jagdishpathak.com

Paper statistics

Downloads
834
Rank
22,802
Abstract Views
3,273