A Study of E-Commerce System Audit

Abstract

The changes of the environment of auditing bring about the changes of audit content and forms. With the development of e-commerce, the audit of electronic commerce system is particularly important, and the audit target, content also has its characteristics. Previous literatures on the audit of electronic commerce system focus on data-based audit, mainly on the authenticity, legitimacy and validity of economic business, and those literatures are lack of the research of the audit of electronic commerce system itself. This paper based on information system audit carry out an comprehensive analysis of the electronic commerce system and its economic business, which will perfect our audit work under the electronic commerce environment. Referring to the relative research, on the basis of the goal of the electronic commerce system audit, this paper synthetically analyses the characteristics and content of E-Commerce System audit.