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- A importância das boas práticas de Auditoria no e-commerce na área business-to-businessPublication . Fernandes, Ricardo José Ferreira; Dias, Alcina Augusta de Sena PortugalIn recent years, e-commerce has become one of the most essential activities in organizations. The various possibilities and options that e-commerce offers are an added value, not only in the field of digital transactions, but also in the different functions and departments that make up an organization. By quickly becoming a tool used by organizations, it is essential that e-commerce activities are also included in the audit process. An audit of e-commerce processes can be based on the areas of Business-to-Business (B2B), Business-to-Consumer (B2C), or in general in the various processes performed. However, this audit of e-commerce should take into account the organization's Information Systems and compliance with legislation in terms of taxation. This study aims to assess the relevance that audit practices can have in e-commerce, namely in the area of Business-to-Business regarding Information Systems and compliance with legislation. In this follow-up, this dissertation intends in a first part to detail the most important aspects that conform the e-commerce and the audit, as well as to verify what is the legal framework in force that regulates the activities of e-commerce. In the second part of this work, we find the methodology used, in which the research hypotheses are defined, the analysis model to be validated and the questionnaire as a data collection instrument. After analyzing the data obtained from the application of the questionnaire, it was possible to conclude that auditing the processes of e-commerce is and will be of vital importance for organizations in the future, as it will, for example, help detect threats, reduce risks or improve internal control processes.