E-Commerce and Information System - 2987 Words

Electronic commerce, and more broadly electronic business, has seen amazing growth in the past 15 years. With the introduction of Web browsers that incorporated user friendly graphic interfaces, E-commerce saw the beginning of its amazing growth. While talking about e-commerce and e-business, it is important to understand that there is a difference between the two. E-commerce is the process of exchanging goods and services over an electronic means, most popularly done over the Internet. E-business is the total activities a business engages in over the Internet, this includes e-commerce. Simply e-commerce is a small part of the makeup of e-business. With the CPA firms understanding of e-business, they are able to offer services to†¦show more content†¦A system control audit review file, also known as SCARF, this involves embedding audit software modules into the host application system to provide continuous monitoring of the system transactions. The modules are placed at predetermined points to gather information about transactions that the auditor deems to be material. This information is written onto a special file, a SCARF master file, which the auditor will then examine for auditing purposes. There are two decisions the auditor needs to make with this application, what information needs to be collected and where to embed the software. Another way for an auditor to gain from electronic assurance techniques is to monitor paperless systems through the digital agents. Digital agents are a data and code that act on the behalf of the user. There are reactive digital agents and proactive digital agents. A reactive digital agent filters incoming information, such as an order for goods that exceeds a certain dollar amount and is sent to a manager for approval. These are static and remain in one location in the system. A proactive digital agent searches the system for the existence of previously conveyed conditions and takes specific actions upon discover y or absence. There are many factors taken into account when a system’s internal controls are designed and implemented. Ideally, these controls will provide reasonable assurance in the effectiveness and efficiency of operations,Show MoreRelatedSocial Networking, E Commerce, Information Systems, It Risk Management Essay1215 Words   |  5 Pagesthis report is to understand the following topics which are Social networking, E commerce, information systems, IT risk management and how they have influenced the modern day business organizations in terms of Promoting their business through social networks, how important to have a risk management plan in an organization, and how Ecommerce has become essential part of the business, also The value of information system is for the people of the modern world. 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