E-commerce impact: Emerging technology - Electronic auditing

Managerial Auditing Journal

Volumn 20, Issue 4, 2005, Pages 408-421

  Shaikh, Junaid M ^a  

^a CURTIN UNIVERSITY   (Australia)

Author keywords

Auditing; Electronic commerce

Indexed keywords

EID: 18344363199     PISSN: 02686902     EISSN: None     Source Type: Journal    
DOI: 10.1108/02686900510592089     Document Type: Article

References (66)

1. Assurance Standard Board (ASB) (2002a, 2003a), February, EDP-Auditing Guidelines, 2-3 December and 9-10 January.
2. Assurance Standard Board (ASB) (2002b, 2003b), February, EDP-Auditing Guidelines, Computer Audit, 2-3 December and 9-10 January.
3. Britcher (1995, 2003), "Auditing client/server information processing", EDPACS 22 8, February. Abstract-INSPEC, pp. 1-4.
4. Chuck, M. and Carolyn, N. (2004), Implementing Data Analysis Software, ICPA, 4 April, available at: www.aicpa.org/pubs/pcpa/may/2003/implem.
5. Common Object Request Broker: Architecture and Specification (CORBA) (2003), Revision, October, available at: www.accu.org/bookreviews/public/reviews/0au/b.htm.
6. EDP-5 and Auditing Guidelines-37 (2003), "IT environment online computer system", Assurance Standard Board Report, February.
7. Emmerich, W. (2002), "Distributed component technologies and their software engineering implication", Proceeding of 24th International Conference on Software Engineering (ICSE-02), ACM Press, New York, NY, pp. 537-46.
8. Feghhi, J., Williams, P. and Feghhi, J. (2004), Digital Certificate: Applied Internet Security, Addison-Wesley, Reading, MA.
9. Foneca, B. (2003), "Cyber security gets auditing push... private sector targeted", Infoworld, 15 April.
10. Geired, J. (2002), "Mobile intelligent agents", 11 December, available at: www.thefeature.com/article?articleid=26051.
11. Harold, J.W. (2001) "Information system auditing and electronic commerce", MSc thesis, College of Business and Management, University of Illinois of Sprinfield, IL.
12. Heffley, J. and Meunier, P. (2004), Proceeding of the 37th Hawaii International Conference on System Sciences, HICSS, Hawaii.
13. Helms, G.L. (2002), "Traditional and emerging methods of electronic commerce", The CPA Journal, April.
14. Helms, G.L. and Fred, L.L. (2000), "Case study on auditing in an electronic environment", The CPA Journal, April.
15. IIA (2003), "Proactively detecting occupational fraud using computer audit report", Research Foundation, IIA.
16. Java (2003), Java TM remote method invocation, Java. sun 1.4.1, available at: http://java.sun.com/j2se/1.4.1/index.html.
17. Kalaba, L.A. (2002), "The benefits of CAAT", IT Audit, Vol. 5.
18. Khemakhe, J. (2001), "Integral auditing", International Journal of Government Auditing, Vol. 28 No. 2.
19. Knaster, B. (2003), "Payroll biz boom", Accounting Technology, January.
20. Le Grand (2001), "Audit, tools, use of Information technology in Audit management, Part I, and Use of computer assisted audit tools and techniques (CAATs), Part II", IT Audit, Vol. 4.
21. Lhotka, R., Richard, C. and Whitney, H. (2003), Visual Basic: Net as Fully Object Oriented Language, 3rd ed., Publisher Professional Web, Net.2003, Wrox Press.
22. Mehmet, T.O. (2002), "Strategic intelligence: Business intelligence in competitive strategy", DM Review, August.
23. Neumann, R. (2002), "Security association and key management, the ISAKMP and OAKLEY protocal", paper presented at Seminar on Recent Advances in Internet Technology, Japan, 10 December.
24. OASIS (2002), "ArapXML for general ledger and account receivable/account payable integration", Technology Report, 11 February and also SSI General ledger facility. OMG DTC Document finance/98-07-02, 1998. available at: http://xml.coverpages.org/arapXML.html.
25. Oppliger, R. (2000), Security Technologies for the World Wide Web, Artech House, Inc., Norwood, MA.
26. Pathak, J. (2003), "A model for audit engagement planning of e-commerce", International Journal of Auditing, Vol. 7 No. 2, p. 121.
27. Petitm, C., Roze, Grislin, E. and Strugeon, L. (2003), "Intelligent agents to structure and to process personalized information system", paper presented at International Conference on Intelligent Agents, Web Technologies and Internet Commerce-IAWTIC, Vienna, 12-13 February.
28. Schelluch, P. and Gay, G.E. (2002), "The audit evidence gathering an computer audit techniques", Workshop notes, Presenters notes and Participants notes, July, CPA Australia.
29. Stone, P. and Littman (2001), "An adaptable autonomus bidding agent", Proceeding of the 5th International Conference on Autonomous Agent, Montreal, 28 May-1 June, available at: www.csc.liv.ac.uk/~/ agents2001.
30. Tongren, J. (1999), Integrated IT Audit-Part-1, Institute of Internal Auditors, Vol. 2, March.
31. Weber, R. (2004), Information Systems Control and Audit, Prentice-Hall, Englewood Cliffs, NJ.
32. Wells, J.T. (2001), "...And nothing but the truth, uncovering fraudulent disclosures", Journal of Accountancy, p. 47.
33. AICPA (n.d.), "The Effect of Information Technology, on the Auditor's Consideration of Internal Control in a Financial Statement Audit", Statement on Auditing Standards No. 94, AICPA, New York, NY.
34. Arens, A.A. and Loebbecke, J.K. (2000), Auditing: An Integrated Approach, Prentice-Hall, Englewood Cliffs, NJ.
35. Bagranoff, N.A. and Vendrzyk, V.P. (2000), "The changing role of IS audit among the big five US-based accounting firms", Information Systems Control Journal, Vol. 5, pp. 33-7.
36. Barry, D.K. (2003), Web Services and Service-Oriented Architectures: The Savvy Manager's Guide, Morgan Kaufmann Publishers, San Francisco, CA.
37. Berry, M.J.A. and Linoff, G.S. (2000), Mastering Data Mining, Wiley, New York, NY.
38. Berson, A., Smith, S. and Kurt, T. (2000), Building Data Mining Applications for CRM, McGraw-Hill, New York, NY.
39. Bierstaker, J.L., Burnaby, P. and Thibodeau, J. (2001), "The impact of information technology on the audit process: An assessment of the state of the art and implications for the future", Managerial Auditing Journal, Vol. 63 No. 3, pp. 159-64.
40. Bodnar, G.H. and Hopwood, W.S. (2001), Accounting Information Systems, Prentice-Hall, Englewood Cliffs, NJ.
41. Component Object Model Specification (COMS) (1999), available at: www.microsoft.com/oledey/olecom/title/htm.
42. Connolly, T.M., Begg, C.E. and Strachan, A.D. (1999), Database Systems - A Practical Approach to Design, Implementation, and Management, Addison-Wesley Longman, Glen View, IL.
43. Cross Industry Standard Process for Data Mining (CRISP-DM) (2000), CRISP-DM 1.0 Step-by-Step Data Mining Guide, available at: www.crisp-dm.org/
44. David, J.S. and Steinbart, P.J. (1999), "Drawing in data", Strategic Finance, December, pp. 30-6.
45. David, J.S. and Steinbart, P.J. (2000), Data Warehousing and Data Mining: Opportunities for Internal Auditors, The Institute of Internal Auditors Research Foundation, Altamonte Springs, FL.
46. Goderre, D.G. (2001), Fraud Toolkit for ACL, Global Audit Publications, A Division of ACL Services Ltd., Vancouver.
47. Hall, J.A. (2000), Information Systems Auditing and Assurance, South-Western College Publishing, Cincinatti, OH.
48. Han, J. and Kamber, M. (2000), Data Mining: Concepts and Techniques, Morgan Kaufmann Publisher, San Francisco, CA.
49. Hand, D., Heikki, M. and Smyth, P. (2001), Principles of Data Mining, MIT Press, Cambridge, MA.
50. Helms, G.I. and Mancino, J.M. (1999), "Information technology issues for the attest, audit, and assurance services functions", The CPA Journal, May, pp. 62-3.
51. Hoffman, C. (2001), "XBRL: Standardized electronic financial reporting", Internal Auditor, pp. 46-51, August.
52. Intacct Corp. (2000), "Web-based audit program is developed with Deloitte", Wall Street Journal, pp. A13, 26 June, available at: www.intacct.com/service/auditing.phtml.
53. Kanter, H.A. (2001), "Systems auditing in a paperless environment", CPA Journal, January/March, pp. 43-7.
54. Kogan, A., Sudit, F. and Vasarhelyi, M. (2000), "Some auditing implications of Internet technology", available at: http:/lwww.rutgers.edu/accounting/raw/miklos/tcon3.htm.
55. Lee, S.J. and Keng, S. (2001), "A review of data mining techniques", Industrial Management & Data Systems, Vol. 101 No. 1, pp. 44-6.
56. McFadden, F.R., Hoffer, J.A. and Prescott, M.B. (1999), Modern Data Management, Addison-Wesley Educational Publisher Inc., Reading, MA.
57. Microsoft Corp (2002), DCOM, available at: www.Microsoft.com/com/tech/dcom.asp (accessed 28 March 2003)
58. Moscove, S.A., Simkin, M.G. and Bagranoff, N.A. (2000), Core Concept of Accounting Information System, Wiley, New York, NY.
59. Murthy, U.S. and Groomer, S.M. (2002), "Enhancing an XML schema for accounting systems to facilitate continuous auditing", paper presented at the Fifth Continuous Assurance Symposium, Rutgers Business School, New York, NY, November.
60. Murthy, U.S. and Groomer, S.M. (2003), "A continuous auditing web services (CAWS) model for XML based accounting systems", paper presented at the University of Waterloo Symposium on Information Systems Assurance, 31 October-1 November, Waterloo, CA.
61. Needleman, T. (2001), "Audit tools", The Practical Accountant, March, pp. 38-40.
62. Nigrini, M.J. (2000), Digital Analysis Using Benford's Law: Tests and Statistics for Auditors, Global Audit Publications, A Division of ACL Services Ltd, Vancouver.
63. Object Management Group (2002), OMG IDL, available at: www.omg.org/gettingstarted/omg/dl.htm (accessed 28 March 2003).
64. Rezaee, Z., Ford, W. and Elam, R. (2000), "Real-time accounting systems", Internal Auditor, April, pp. 63-7.
65. Rud, O.P. (2001), Data Mining Cookbook, Wiley, New York, NY.
66. W3C Web Services Architecture Working Group (2002), Web Services Architecture Requirements, W3C Working Draft 19 August, available at: www.w3.org/TR/2002/WD-wsa-reqs-20020819/.