An E-Business Audit Service Model in the B2B Context

Abstract

We have studied E-business audit as a specialized service rendered in an information technology intensive environment. A service model is used to research the E-business audit context. Here auditing is viewed as a specialized technical service conducted in the context of E-business technologies, business processes, and people involved in E-business transactions. The specialized audit service is provided to the E-Business transacting firms that in most cases involve transactions between customers and suppliers. A field study of information technology auditors showed that both knowledge of the business processes and of the technologies were critical for them to render reliable and accurate e-business audit findings. The results showed the need for higher training levels in advanced IT methods and tools for technology auditors in rendering IT audit judgments for the business-to-business (B2B) context. Thus, these results provided support for the service model that calls for the appropriate knowledge and use of technologies, business processes, and people in providing service.

Keywords: Audit Services, E-Business Audit, Information Technology Expertise, E-Business Audit Judgment, Partial Least Squares, Interaction Effects, Information Technology Auditing

JEL Classification: M13, M10, M19, Q3, M4, M40, M41, M49