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CISA® Certified Information Systems Auditor®: Study Guide, Third Edition by David Cannon

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Electronic Commerce

Electronic commerce, also known worldwide as e-commerce, is the conducting of business and financial transactions electronically across the globe. This concept introduces the challenges of maintaining confidentiality, integrity, and availability for every second of the entire year. An additional challenge is to ensure regulatory compliance for each type of transaction that may occur over the e-commerce system.

Let’s look at a few example transactions:

Business-to-Business (B-to-B, or B2B) Regular transactions between a business and its vendors. This could include purchasing, accounts payable, payroll, and outsourcing services. This type of transaction is governed by business contracts in accordance with federal law.

Business-to-Government ...

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