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。
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.