（2001）Auditing E-business：Challenges and Opportunities.pdfVIP

E-Commerce White Paper Auditing E-Business: Challenges and Opportunities ACL Services Ltd. Summary 1550 Alberni St. Vancouver, BC, Canada V6G 1A5 Tel: +1-604-669-4225 Fax: +1-604-669-3557 E-Business brings new challenges to the auditing community. E-mail: info@ Web: Some challenges can be met through traditional audit ACL Europe S.A. techniques, while other challenges require a completely fresh Rue de Hennin 67–69 approach that relies on using electronic data analysis 1050 Brussels, Belgium techniques. Tel: +32-2-642-22-90 Fax: +32-2-642-22-91 E-mail: info_europe@ Web: This paper highlights some important differences between ACL Services (Singapore) Pte. Ltd. E-Business and traditional business, and describes the 50 Kallang Avenue objectives, procedures, and findings of a typical E-Business #07–05 Noel Corporate Building Singapore 339505 audit. It also identifies critical success factors for implementing Tel: +65-299-3350 Fax: +65-299-5110 data analysis audit techniques in E-Business environments. E-mail: info_asia@ Web: © 2001 ACL Services Ltd. All rights reserved. ACL, Take Command!, Global Audit Publications, Adding Value with Proven Audit Solutions, and Proven Audit Solutions are trademarks of ACL Services Ltd. All other trademarks are the property of their respective owners. AUDITING E-B USINESS: CHALLENGES AND O PPORTUNITIES E-BUSINES