Skills
for E-Commerce Audit
Skill & knowledge of
information technology for E- Commerce audit depends on the complexity of
business operations. Skills and knowledge requirement vary organization to
organization. The person given the responsibility of E-Commerce audit must
understand and seek the knowledge of the following areas.
1. E-Commerce Strategy & activities
Auditor should have a adequate understanding
of E-commerce strategy of the organization and the related E-Commerce
activities.
2. Technological Status
Auditor should have knowledge of basic
technology is being used for E-Commerce. The auditor should also know about the
skills of IT personal responsible for carrying out the E-Commerce operation
within organization.
3. Associated Risk with E-Commerce
Auditor
should have understanding of the risk associated with the E-Commerce. The auditor
must also have knowledge of related controls for those risks. Auditor should also evaluate the adequacy of
controls.
4. Security Controls & Infrastructure
Auditor
must have an understanding of security infrastructure for E-Commerce risks and
related infrastructure in this regards.
5. Dependency on E-Commerce
Auditor
shall evaluate the organization dependency on the E-Commerce and also impact of
E-Commerce on Going Concern assumption of the organization.
