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A Model for Audit Engagement Planning of E‐Commerce
Author(s) -
Pathak Jagdish
Publication year - 2003
Publication title -
international journal of auditing
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.583
H-Index - 21
eISSN - 1099-1123
pISSN - 1090-6738
DOI - 10.1111/1099-1123.00064
Subject(s) - audit , scope (computer science) , function (biology) , computer science , identification (biology) , knowledge management , business , process management , critical success factor , accounting , botany , evolutionary biology , biology , programming language
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 engagement planning for the current state‐of‐the‐art e‐commerce technologies. The available literature is analyzed to identify appropriate candidates for factors that appear to materially affect the success of the e‐commerce audit resource planning function. Based on this model, an empirical examination, though not within the scope of this paper, is the next logical step in this direction to establish the validity of this model in the technologically complex e‐commerce milieu.