University of Windsor Working Paper No. 2003-04
49 Pages Posted: 15 Apr 2003
Date Written: January 2003
The impact of networking technologies on information systems (IS) and its auditing is growing dramatically. This growth is changing the nature of information systems in the modern organizations, with special reference to the e-commerce. It would also be reasonable to infer that a corresponding effect is increasing on the information systems auditing function.
This paper primarily stresses the identification of specific constructs which can contain the potential variables/critical success factors in audit engagement planning that contribute to the success/failure of audit engagement in e-commerce-centric technological scenario and the same can be used to build a model for its empirical validity in future studies.
The objective of this paper is to devise a model, based on the variables turned potential critical success factors to successfully perform audit engagement planning for the current state-of-art e-commerce technologies. The available literature is focus-wise content analyzed to identify appropriate candidates for factors that appear to materially affect the success of e-commerce audit resource planning function.
Based on this model, an empirical examination, though not within the scope of this paper, is the next logical step in this direction to establish the validity of this model in the technologically complex e-commerce milieu.
Keywords: e-commerce audit, information systems auditing, audit resources planning, audit engagement planning model, networking technologies, security audit, database audit, network audit, potential critical success factors
JEL Classification: M41, M49
Suggested Citation: Suggested Citation
Pathak, Jagdish, A Model for Audit Engagement Planning of E-Commerce (January 2003). University of Windsor Working Paper No. 2003-04. Available at SSRN: https://ssrn.com/abstract=373763 or http://dx.doi.org/10.2139/ssrn.373763