01 October 2016
To start the audit of E-commerce business, you need to do ITGC of IT Generic controls first. The approach of E-commerce has to be different from the regular audit. The main aspects which needs to be looked into is Integrity of data, authenticity of data and confidentiality of the data.
01 October 2016
Initially you can do the website review to analyze whether it is vulnerable specially with respect to the authorize payment gateway. The method the authenticity of the customer is verified by flipkart. Also check the network security with respect to is to subject to hacking and proper connectivity. Segregate the manual controls / physical controls and controls through systems in the organization / logical controls and check both the controls taking some samples. Hope it helps.
CAclubindia
