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An audit approach of the information systems auditor in an electronic commerce environment with emphasis on internet payment security
Dissertation (MCom (Computer Auditing))--University of Pretoria, 2006.
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| Format: | Thesis |
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University of Pretoria
2013
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| _version_ | 1867613442023620608 |
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| access_status_str | Open Access |
| author2 | Gloeck, Juergen D. (Juergen Dieter), 1956- |
| author_browse | Gloeck, Juergen D. (Juergen Dieter), 1956- |
| author_facet | Gloeck, Juergen D. (Juergen Dieter), 1956- |
| collection | Thesis |
| dc_rights_str_mv | © 2003, University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria. |
| description | Dissertation (MCom (Computer Auditing))--University of Pretoria, 2006. |
| format | Thesis |
| id | oai:repository.up.ac.za:2263/27451 |
| institution | University of Pretoria (South Africa) |
| last_indexed | 2026-06-10T12:36:12.613Z |
| license_str | Other — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from UPSpace — University of Pretoria Institutional Repository |
| publishDate | 2013 |
| publishDateRange | 2013 |
| publishDateSort | 2013 |
| publisher | University of Pretoria |
| publisherStr | University of Pretoria |
| record_format | dspace |
| source_str | UPSpace — University of Pretoria Institutional Repository |
| spelling | oai:repository.up.ac.za:2263/27451 An audit approach of the information systems auditor in an electronic commerce environment with emphasis on internet payment security Gloeck, Juergen D. (Juergen Dieter), 1956- upetd@ais.up.ac.za Bezuidenhout, Pieter Stefan Electronic commerce security measures Electronic commerce auditing UCTD Dissertation (MCom (Computer Auditing))--University of Pretoria, 2006. Electronic Commerce (EC) is a growing business option and due to the “openness” of the underlying technologies used for EC, introduces new risks and new technologies that require sophisticated and sometimes very technical controls to be implemented. The role of the IS auditors is to ensure that they are technically competent to understand the impact of new technologies on the control environment and at the same time IS auditors need to be able to communicate the audit results to non-technical management. In this study the following framework, supported by detailed information and procedures for each step, is provided to assist the IS auditor to formulate an appropriate audit approach for an EC payment security audit: <ul> <li>-- Gathering of background information related to EC payment security.</li> <li>-- Highlighting the risks in this environment.</li> <li>-- Identifying possible controls that will minimise the risks.</li> <li>-- Attending to various audit considerations that should be addressed by the IS auditor (these considerations are based on the underlying technologies, general controls, and ED-specific issues e.g., PKI, digital certificates, etc.</li> </ul> The study highlighted the fact that the IS auditors should understand that they can not be experts in all the different technologies related to EC payment security. They should, however, equip themselves with the knowledge to understand the risks involved with new technologies and they should have a sufficiently in depth background exposure to technology to understand the controls required to address the risks. Results of previous audit procedures also play a significant role in shaping the IS auditor’s approach when auditing in an EC payment security environment. This thesis provides the IS auditor with a holistic approach to an EC payment security audit. After considering and implementing the elements of the framework developed in this study in an EC payment security audit, the IS auditor has to perform the actual audit tests, evaluate the results, and report the finding. Detailed audit considerations have also been provided to assist the IS auditor in collecting information and in developing an audit program. Copyright 2002, University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria. Please cite as follows: Bezuidenhout, PS 2002, An audit approach of the information systems auditor in an electronic commerce environment with emphasis on internet payment security, MCom dissertation, University of Pretoria, Pretoria, viewed yymmdd < http://upetd.up.ac.za/thesis/available/etd-08222005-120314/ > Auditing unrestricted 2013-09-07T11:33:35Z 2005-08-24 2013-09-07T11:33:35Z 2003-04-01 2006-08-24 2005-08-22 Dissertation Bezuidenhout, P 2003, An audit approach of the information systems auditor in an electronic commerce environment with emphasis on internet payment security, MCom dissertation, University of Pretoria, Pretoria, viewed yymmdd < http://hdl.handle.net/2263/27451 > http://hdl.handle.net/2263/27451 http://upetd.up.ac.za/thesis/available/etd-08222005-120314/ © 2003, University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria. application/pdf application/pdf application/pdf application/pdf application/pdf application/pdf application/pdf application/pdf application/pdf application/pdf University of Pretoria |
| spellingShingle | Electronic commerce security measures Electronic commerce auditing UCTD An audit approach of the information systems auditor in an electronic commerce environment with emphasis on internet payment security |
| title | An audit approach of the information systems auditor in an electronic commerce environment with emphasis on internet payment security |
| title_full | An audit approach of the information systems auditor in an electronic commerce environment with emphasis on internet payment security |
| title_fullStr | An audit approach of the information systems auditor in an electronic commerce environment with emphasis on internet payment security |
| title_full_unstemmed | An audit approach of the information systems auditor in an electronic commerce environment with emphasis on internet payment security |
| title_short | An audit approach of the information systems auditor in an electronic commerce environment with emphasis on internet payment security |
| title_sort | audit approach of the information systems auditor in an electronic commerce environment with emphasis on internet payment security |
| topic | Electronic commerce security measures Electronic commerce auditing UCTD |
| url | http://hdl.handle.net/2263/27451 http://upetd.up.ac.za/thesis/available/etd-08222005-120314/ |