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E-commerce and Its Impact on Auditing (Challenges that auditor faced…
E-commerce and Its Impact on Auditing
Challenges that auditor faced
Privacy
Information collected are secured
Confidentiality
Guarantee that no one, non-authorized, either intentionally or not, has access to the content of communication
Integrity
Unmodified content of communication
Authentication
Guarantee of legal entity, singular or plural, with whom the auditors working
Availability
System is available for operation and committed or agreed
Security
System need to be protected from unauthorized access
Controls mechanisms
Operational controls
Regular security reviews
Access controls policies
E-commerce disaster recovery planning
Strategic controls
E-commerce steering and project committees should participate in audits
Development controls
Proper selection of secure and reliable e-commerce platform and infrastructure
Factors for successful E-commerce audit compared to traditional audits
Experience in website review/audit
Security specialist on audit team
Knowledge of organizational security vulnerabilities
Expertise in system and network change management
Knowledge/training in auditing
Introduction
Introducing new elements of risk
Creates more complexities for the audit team