Journal of Accounting and Management Information Systems (JAMIS)


The auditing of e-business applications

26/2008 ,   p89..104

Author(s):  
Florin MIHAI
Iuliana IONESCU
Ofelia Ema ALECA


Keywords:   audit, e-business, management of risks

Abstract:  
The present scientific work expounds, in detail, the manner of valuation for the security guaranties regarding the e-business applications, and that for each its component: e-commerce, e-learning, e-government, e-banking, e-mailing, e-marketing, etc. Based on the IT auditing standards, offered by ISACA (Information Systems Audit and Control Association – a worldwide association of IS professionals dedicated to the audit, control and security of information systems), as well as, by the other specialized organizations, attentively analyzed were both the risks and the vulnerabilities of e-business applications, and several penetration tests as regards the informatics network systems.
Representing rather a process than an instrument of e-business applications, the management of risks within the applications, will necessarily take into consideration the real nature of activity. Taking into account that we all are in full informational revolution, the possibilities offered by the information and communication technology, could be efficiently turned to good account by every organization, so that, thus contributing to the success of the activity carried on by these. Moreover, analyzed were the modalities by which the impact of the new technologies on the economic activities must be estimated to determine all the required measures as concerns the ensuring of data and communication security.


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