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.
Bezuidenhout, Pieter Stefan; Gloeck, Juergen D. (Juergen Dieter), 1956-(Southern African Institute of Government Auditors, 2003)
The emergence and growth of business conducted through the Internet has given rise to numerous concerns. Both business and customers alike are facing additional risks in this environment. The Information Systems Auditor ...
Van Eeden, Tertia Sophia(University of Pretoria, 2006-10-24)
The research addressed the factors contributing to the success or failure of an Internet-based communication web site in assisting business-to-business companies to create, establish and/or enhance sustainable customer ...