摘要
越来越多的企业正在经历着从传统商务活动到电子商务活动的变革 ,而电子商务活动对企业审计的内容和方法又提出了新的要求。电子商务系统的设计、实施和维护工作也必须纳入到企业电子商务活动审计之中 ,上述审计内容包括 :电子商务系统设计时的审计 ;对企业电子商务系统的顾客服务功能的审计 ;对电子商务运作中的信息保密和风险分析的审计 ;其他项目的审计。
More and more companies are going through the conversion form traditional commercial activities to electronic commercial activities, but electronic commerce requires auditing of new contents and methods. Establishment, running and defense of electronic commerce should be included in electronic commerce auditing, it contains the following items: auditing in establishing electronic commerce system model; auditing in custom service function of system; auditing in information security, risk analysis; auditing in other items.
出处
《审计与经济研究》
北大核心
2002年第2期38-40,共3页
Journal of Audit & Economics
关键词
企业
电子商务审计
设计审计
功能审计
信息保密
风险分析审计
E-commerce auditing
auditing in establishing, auditing in function
auditing in information security
auditing in risk analysis
