22523 Assurance for e-Business

Subject level: Undergraduate

Handbook description

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.

Subject objectives/outcomes

On successful completion of this subject students should attain competencies in:

1. Understanding the accounting implications of electronic business
2. Accounting for transactions in an information systems environment including using enterprise resource planning systems
3. Understanding assurance and audit issues in electronic business
4. Understanding assurance criteria against which to measure data authenticity and protection
5. Methodologies to provide assurance.

Contribution to graduate profile

This subject as its name implies is about providing what is called assurance when conducting electronic business, particularly through public networks. This subject provides an understanding of the necessary role of assurance services for data-integrity and data-security in electronic commerce together with the skills to provide these assurance services.

Teaching and learning strategies

The subject saddles various areas, accounting as the valid recording of transactions is an essential, e¬commerce because the web and IT is the medium to undertake this economic activity and assurance as the subject is about a third party being prepared to provide assurance on the site operators assertions about integrity and protection of information.

The subject uses lectures, tutorial discussions and class exercises to allow students to build their understanding and knowledge in assurance when conducting electronic business.

Content

• Introduction to assurance in e-commerce
• Reengineering and understanding the value chain; internal control
• Identifying, assessing and controlling risk
• Various risk issues such as security, continuity, security of technology, physical security
• Security implementation
• Security maintenance and information systems maintenance.

Assessment

Assessment item 1: Articles Research Report (Individual)

Assessment item 2: Assurance Project (Group)

Assessment item 3: Final Examination (Individual)