A Comparative Study of Information Systems Auditing in Indian Context

Abstract Information Technology has become an inevitable resource to many person in the world, either they know about it or not. With almost millions of people connected to the internet along with the growth of technology. E - Commerce is being thoughtabout by entities of all sorts, be it an individual or an organization. E - Commerce involves using Information Technology to transfer data, which is sometime sensitive, over the internet. The use of the web to transmit sensitive information makes the information progressively vulnerable and subject to undesirable consequences resulting from deficient control. Decreasing this potential is the challenge for Information System Auditing (ISA). There is a huge number of data on both E - Commerce and Information Systems Auditing; information pertaining to an interrelationship between the two subjects has been limited. The different countries follow their own ISA mechanism. In this study, a comparative study is performed in the context of Indian auditing process by considering the ISA process of Germany, Canada and Finland. Keywords:Information Systems Audits, e-Commerce Audits