An audit approach to e-commerce payment security
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Date
Authors
Bezuidenhout, Pieter Stefan
Gloeck, Juergen D. (Juergen Dieter), 1956-
Journal Title
Journal ISSN
Volume Title
Publisher
Southern African Institute of Government Auditors
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.
Description
Keywords
Audit of information systems, Internet security, Internet payment, e-Commerce, Information systems auditor, Information systems audit, Internet payment security, Internet payment methods, Internet risk management, Internet security risks, IS auditor approach
Sustainable Development Goals
Citation
Bezuidenhout, PS & Gloeck, JD 2004, 'An audit approach to e-commerce payment security', Southern African Journal of Accountability and Auditing Research, vol. 5, pp. 21-34. [http://www.saiga.co.za/publications-sajaar.htm]