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The Impact of Transactional E-Commerce on CpAs’ perception of Audit risk: preliminary results

The Impact of Transactional E-Commerce on CpAs’ perception of Audit risk: preliminary results
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Author(s): Steven T. Breslawski (University of New York, College at Brockport, USA)
Copyright: 2007
Pages: 3
Source title: Managing Worldwide Operations and Communications with Information Technology
Source Editor(s): Mehdi Khosrow-Pour, D.B.A. (Information Resources Management Association, USA)
DOI: 10.4018/978-1-59904-929-8.ch138
ISBN13: 9781599049298
EISBN13: 9781466665378

Abstract

In this paper, we report results from a preliminary study designed to understand 1) the level, if any, at which transactional e-commerce systems are viewed as sufficiently substantive to have a material impact on audit risk, and 2) how the presence of a material transactional e-commerce system impacts auditors’ perceptions of audit risk. The results provide motivation for a more extensive and detailed study that investigates how a material e-commerce presence impacts the individual components of audit risk specified in SAS 55 (AICPA, 1988).

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