IT's a risk

Article Abstract:

The extent of the risks involved in electronic commerce is discussed, with focus on the high level of fraud in credit card transactions on the Internet, and the need to use automated testing methods to detect problems.

Analysis, Credit card fraud

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Business risk

Article Abstract:

Issues are presented concerning the approach which is taken by auditors to business risk. The financial, operational and compliance factors which are associated with risk are discussed.

Finance, Practice, Risk management, Auditors

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Sign of the times

Article Abstract:

The move towards International Accounting Standards is considered with regard to e-business.

Standards, Accounting

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