An audit approach to risks and controls in the virtual enterprise

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dc.contributor.advisor Prof. A. du Toit en_US
dc.contributor.author Britz, Charl van Reenen
dc.date.accessioned 2012-08-22T06:36:59Z
dc.date.available 2012-08-22T06:36:59Z
dc.date.issued 2012-08-22
dc.date.submitted 1999
dc.identifier.uri http://hdl.handle.net/10210/6364
dc.description M.Comm. en_US
dc.description.abstract "The convergence of computer networking and telecommunication technologies is making it possible for groups of companies to co-ordinate geographically and institutionally distributed capabilities into a single virtual organisation and to achieve powerful competitive advantages in the process" (Grimshaw & Kwok, 1998:45). To what extent do these developments effect the auditor's approach in determining his audit strategy? According to Jenkins, Cooke and Quest (1992:18), one of the factors that effects the audit strategy is the overall control environment of the business. The objectives of this short dissertation will be: to identify the risks from an audit perspective that are associated with the virtual enterprise; and to identify controls which the management of the auditor's client could implement to minimise these risks. This short dissertation has concentrated exclusively on the investigation of risks and the related controls which are relevant to the auditor in the virtual enterprise. Certain limitations have been necessary in order to remain focused, namely: The so-called teleshopping or telemarketing organisation is excluded from this short dissertation; and Plastic cards and the detail controls under each of the main category of computer controls are also excluded. en_US
dc.language.iso en en_US
dc.subject Electronic data processing - Auditing en_US
dc.subject Auditing - Data processing en_US
dc.subject Corporations - Auditing en_US
dc.title An audit approach to risks and controls in the virtual enterprise en_US
dc.type Mini-Dissertation en_US

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