Online Audit Review System for Electronic Commerce
Keith Oswald Wong, Rodger Jamieson, Brenda Ng, Narciso Cerpa · 2014
The FBI indicates that by 2005, Internet based fraud may be the largest type of white-collar crime [6]. In this paper, we present research on the design and development of an audit software prototype for detecting frauds and irregularities in electronic commerce transactions. These transactions are vulnerable to fraud since they are initiated remotely and it is quite difficult to verify the legitimacy of customers. The detection software provides auditors and IS management with online warnings as well as information upon request from a database of audited irregularities. The software provides a graphical user interface for the auditors to enter the criteria or set of rules for detecting and collecting the database of irregularities. This flexible rule-based approach is highly desirable in software of this nature since different e-commerce set ups could have distinct monitoring requirements.