六月 30, 2019

論文代寫:電子商務

論文代寫:電子商務

審覈員面對的主要緩存是IT行業,IT行業被認爲是電子商務的支柱,因爲消費者很容易獲得,廣告很吸引眼球,每天的報價都是由電子商務發起的(Jaksic, 2009)。因此,審覈員的角色變得具有挑戰性,因爲他們需要根據所接收到的信息對報告進行審計,這些信息應該具有審計證據、審計文檔、識別電子商務系統的問題以及其他專門的IT環境。審計人員的首要任務是識別電子商務的需求和特徵,並瞭解其中的障礙。所有這些都是傳統的工作方式。發展把事情反過來了,技術也升級了。電子商務爲審計人員或金融業提供了指導和幫助。

技能和知識:

技能和知識需求的水平因客戶的需求而異;因此,創建了Internet業務知識模塊來執行審計。某些行業更有利於電子商務的使用,因此這些行業正在成熟,發展規模更大(Kell and Walter, 1989)。由於業務的主要使用受到互聯網的影響,業務風險高,影響財務報表。由於電子商務的座右銘是在規定的時間內交付產品,因此很容易出現安全問題。農村地區的地理環境變得難以接觸,這可能導致難以接觸到通過互聯網輸入信息的老客戶。消費者不確定網上支付是否安全。

電子商務的程度會因爲網站的擴展而影響組織風險的性質。即使沒有第三方參與,該頁面的信息也可以提供對組織財務記錄的訪問(Pun和Pau, 2012)。這種風險參與背後的原因是組織越來越多地參與電子商務活動。隨着內部系統變得越來越複雜,網站的使用已經超出了控制範圍,可以很容易地削減。交易業務將從傳統的業務工作概念不同於一個複雜的風險活動,這是在組織中引入的。許多組織沒有專門的技術團隊來提供或控制進行電子商務所需的內部系統。

論文代寫:電子商務

The major cache which auditor face is the IT industry, which is considered as the backbone of the e-commerce because consumers are easily available and advertisements are eye catchy, and daily offers are initiated by the e-commerce (Jaksic, 2009). Therefore, the role of the auditors becomes challenging because they need to audit the reports on the basis of the received information, which should have audit evidence, audit documentation, identify problems of e-commerce system and other specialized IT environment. Auditors’ foremost agenda is to identify the requirement and the characteristic of e-commerce, and to know the obstacles. All these are the traditional way of workings. The development has taken things vice-versa and the technology has upgraded. The E-commerce has provided guidance and assisted auditors or the financial sectors.

Skills and Knowledge:

The level of skill and knowledge requirement differs as a requirement of the client; accordingly the Internet business knowledge module is created to perform the audit. Certain industries are more conducive on the use of e-commerce and therefore these industries are maturing a developing on a larger scale of development (Kell and Walter, 1989). As major usage of the business is influence by internet, business risk is on high account which leads to affect on financial statements. Security issue can arise easily because e-commerce motto is to deliver the product on the committed time. The geography in the rural area gets difficult to reach out which may lead to difficulties in reaching the established customers whereby information are entered via internet. Consumers are not sure if online payment is safe or not.

The extent of e-commerce affects the nature of the risk to the organization because of the extended website. Even, if there is no third party involvement, information of the pages can provide access to the organization financial records (Pun and Pau, 2012). The reason behind this risk involvement is that the organization becomes more involved in with e-commerce activities. As internal systems become more complex, the usage of the website is beyond the control and it could be easily slash. Transacting business will differ from traditional business working concept to a complex risk activity which is an introduction in the organization. Many of the organizations do not have the technical expertise team to provide or control the in house systems which are needed to undertake e-commerce.

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