Study Regarding Information Systems Audit for E-business

Author:Prof. Pavel NĂSTASE, PhD; Flavia CAIA, PhD Student

JEL:M42, L86

DOI:

Keywords:information systems audit, electronic commerce, information systems vulnerabilities, information systems threats

Abstract:
The role of information systems audit is to provide a method for identifying, assessing and managing information resources in order to fully exploit the strategic potential of information. Audit has a strategic role to provide information, direction and coordination for the management of an organization`s information resources.\r\nThe aim of the study is to highlight the benefits and importance of the information systems audit in Romania, as a recurring process, additional to the traditional audit missions, in the context of the growing trend of e-commerce and the development of information systems as the basic utility for the operational activity and the management of the business.\r\nThe article comprises an empirical study which highlights a number of vulnerabilities and threats in the online environment of an electronic commerce company and formulates a number of recommendations aiming to eliminate or reduce the identified risks.\r\n

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