（2003）A model for Audit Engagement Planning for E-Commerce.pdfVIP

International Journal of Auditing Int. J. Audit. 7: 121–142 (2003) A Model for Audit Engagement Planning of E-Commerce Jagdish Pathak* University of Windsor, Ontario, Canada The impact of networking technologies on information systems (IS) and its auditing is growing dramatically. This growth is changing the nature of information systems in the modern organization, with special reference to e-commerce. It would also be reasonable to infer that a corresponding effect is mounting on the information system’s auditing function. This paper primarily stresses the identification of specific constructs which can contain the potential variables/critical success factors in audit engagement planning that contribute to the success/failure of audit engagement in e-commerce- centric technological scenario, and the same can be used to build a model for its empirical validity in future studies. The objective of this paper is to devise a model, based on the variables turned potential critical success factors to successfully perform audit