Title of Thesis: A Study of the Internal Control Examination Projects Conducted by the Certified Public Accountants (CPA) Firms in Electronic Commerce Environment.

• Main Authors: Li-Hua Yen, 顏麗華
• Other Authors: Jui-Chih Chen
• Format: Others
• Language: zh-TW
• Published: 2004
• Online Access: http://ndltd.ncl.edu.tw/handle/20326287588052293280

碩士 === 淡江大學 === 會計學系 === 92 === The study applies case study method to investigate the changes of audit methods and related techniques used in internal control examination projects conducted by the certified public accountant (CPA) firms under electronic commerce (EC) environment. The research findings suggest that the auditors use the five components of internal control model to understand clients’ industry characteristics and business strategies, as well as the management of risk and effectiveness of transaction cycles. It also suggests the importance of surveying the integration of client’s system and the security of network when conducting internal control examination projects. It is also found that the case CPA firm is getting concerned with computer audit, and more computer auditors’ are participanting audit activities under EC environment. Furthermore, there are more general auditors using computer addid audit techniques, such as general auditing software, to analysis and vertify clients’ transactions. Interestingly, although enterprise resource planning systems (ERP) have built in approval function, most companies still print out paper documents for internal manual approval process.