An audit approach to e-commerce payment security

Abstract

This is the second of two articles that address the audit approach to EC payment security. The previous article (Bezuidenhout & Gloeck, 2003) dealt with the following: • The EC payment security environment, and • The risks prevalent in this environment. This paper capitalises on the first article and uses the identified risk model to develop an audit approach for the IS auditor that can be used when he/she is engaged in the audit of an e-commerce (EC) payment security environment. As part of the research various audit approaches followed by selected audit firms, are presented and the commonalities of these approaches are translated into steps that the IS auditor should follow as part of his/her audit approach to EC payment security.