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| Author: | Pathak, J. |
| Title: | A Model for Audit Engagement Planning of E-Commerce |
| Journal: | International Journal of Auditing
2003 : JUL, VOL. 7:2, p. 121-142 |
| Index terms: | INFORMATION SYSTEMS AUDITING ELECTRONIC COMMERCE |
| Language: | eng |
| Abstract: | This paper primarily stresses the identification of specific constructs which can contain the potential variables/critical success factors in audit engagement planning that contribute to the success/failure of audit engagement, and the same can be used to build a model for its empirical validity in future studies. The objective of this paper is to devise a model, based on the variables turned potential critical success factors to successfully perform audit engagement planning for the current state- of-the-art e-commerce technologies. Based on this model, an empirical examination, though not within the scope of this paper, is the next logical step in this direction to establish the validity of this model in the technologically complex e-commerce milieu. |
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