Abstract
M.Comm.
The Internet itself was not designed with security in mind. As ecommerce
makes use of the Internet, this lack of security has a direct
impact on the risks associated with e-commerce as well as the validity of
e-commerce transactions.
The fact that business transactions are being performed online over this
insecure medium, namely the Internet, is enough to encourage criminal
activity. This criminal activity will ultimately result in invalid
transactions, thereby influencing audit risk.
The objective of this short dissertation is firstly to identify the risks and
risk areas in an e-commerce environment and secondly to develop a
check-list that will assist the computer auditor when auditing validity in
an e-commerce environment.