22523 Assurance for e-Business

This subject addresses the accounting and assurance implications of doing business electronically including accounting's role in attesting to the credibility of information. It considers consumer-to-business and business-to-business e-commerce transactions in traditional and ERP (such as SAP) environments. It examines services such as WebTrust for attesting reliability and integrity of websites, and researches and develops methodologies to attest that credibility of information. Students gain substantial first-hand experience in undertaking assurance and auditing services for e-commerce, and develop skills in understanding, providing and communicating assurance services for e-commerce.