Universiẗat, Diss., 2007--Gießen.

Thesis (M.C.M.) -- Lincoln University, 2007. / Also available via the World Wide Web.

Thesis (Ph.D.)--Edith Cowan University, 2006. / Submitted to the Faculty of Business and Law. Includes bibliographical references.

Universiẗat, Diss.--Bonn, 2005. / Literaturverz. S.V - XXIII.

Zugl.: Kassel, Universiẗat, Diss., 2006.

Thesis (M.S.)--West Virginia University, 2002. / Title from document title page. Document formatted into pages; contains vi, 35 p. : ill. (some col.). Includes abstract. Includes bibliographical references (p. 33-35).

Zugl.: Eichstätt, Kath. Universiẗat, Diss., 2003.

Electronic Commerce (EC) is a growing business option and due to the “openness” of the underlying technologies used for EC, introduces new risks and new technologies that require sophisticated and sometimes very technical controls to be implemented. The role of the IS auditors is to ensure that they are technically competent to understand the impact of new technologies on the control environment and at the same time IS auditors need to be able to communicate the audit results to non-technical management. In this study the following framework, supported by detailed information and procedures for each step, is provided to assist the IS auditor to formulate an appropriate audit approach for an EC payment security audit: <ul> <li>-- Gathering of background information related to EC payment security.</li> <li>-- Highlighting the risks in this environment.</li> <li>-- Identifying possible controls that will minimise the risks.</li> <li>-- Attending to various audit considerations that should be addressed by the IS auditor (these considerations are based on the underlying technologies, general controls, and ED-specific issues e.g., PKI, digital certificates, etc.</li> </ul> The study highlighted the fact that the IS auditors should understand that they can not be experts in all the different technologies related to EC payment security. They should, however, equip themselves with the knowledge to understand the risks involved with new technologies and they should have a sufficiently in depth background exposure to technology to understand the controls required to address the risks. Results of previous audit procedures also play a significant role in shaping the IS auditor’s approach when auditing in an EC payment security environment. This thesis provides the IS auditor with a holistic approach to an EC payment security audit. After considering and implementing the elements of the framework developed in this study in an EC payment security audit, the IS auditor has to perform the actual audit tests, evaluate the results, and report the finding. Detailed audit considerations have also been provided to assist the IS auditor in collecting information and in developing an audit program. Copyright 2002, University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria. Please cite as follows: Bezuidenhout, PS 2002, An audit approach of the information systems auditor in an electronic commerce environment with emphasis on internet payment security, MCom dissertation, University of Pretoria, Pretoria, viewed yymmdd < http://upetd.up.ac.za/thesis/available/etd-08222005-120314/ > / Dissertation (MCom (Computer Auditing))--University of Pretoria, 2006. / Auditing / unrestricted

A research report submitted to the Faculty of Commerce, Law and Management at the University of Witwatersrand in partial fulfilment of the requirements for the degree of Master of Commerce / E-commerce has become a significant part of the global economy and will continue to grow. However, e-commerce doesn’t only provide exceptional growth opportunities, but also creates considerable challenges in terms of taxation. Due to the nature of e-commerce, various commercial activities are carried out in cyberspace where trade is not confined by geographical boundaries. This study is motivated by the key importance of understanding the taxation landscape in a rapidly growing digital economy. In this study the impact of e-commerce on taxation is explored by means of a systematic literature review. The primary research question was: what is the impact of e-commerce on taxation? In order to address the research question, secondary questions were formulated to firstly attend to the broader tax challenges in a digital economy and to determine how these challenges lead to tax avoidance practices. Secondly, the impact of e-commerce on taxation was explored specifically in terms of the artificial avoidance of the permanent residence status. Thirdly, the prevention of artificial avoidance of the permanent residence status was reviewed as well as investigating what practices have been put in place by some countries to protect their tax bases. Based on the research question, the objective of this study was to explore and provide an overview of the existing literature to determine what the impact of ecommerce has been in terms of the challenges it poses to taxation. Due to the exploratory nature of the research, it was a qualitative study within the interpretivist paradigm. In this study, the aim was not to identify a specific theory, but rather to explore the existing literature and provide an overview of how e-commerce affects taxation within the framework of the primary and secondary research questions by means of systematic literature review. In terms of the findings, the broader tax challenges were identified as: nexus, data and value-creation, the characterisation of payments and the impact of highly digitised business models. It was further established that these challenges created an environment where significant tax avoidance practices are employed by highly digitised organisations. The key tax avoidance practices were identified as: avoiding withholding tax, the use of preferential tax regimes, artificial internal trading of intangibles, internal debt shifting, transfer pricing and avoiding taxable presence. This study has certain limitations, since the full domain of e-commerce and taxation is vast and complex and beyond the scope of a research report. Therefore, the key challenge that was explored is the artificial avoidance of the permanent residence status which is an issue that lies at the heart of the nexus issue since a PE normally requires some sort of physical presence which is not necessarily the case in the digital economy. This study contributes to the existing body of knowledge as a useful assessment of the impact of e-commerce on the digital economy as well as the associated tax avoidance practices. Furthermore, in conducting the research, it became apparent to the researcher that South Africa has very limited exposure in the field of the tax challenges relating to e-commerce. This research could therefore provide some insight into some of the key tax challenges identified in the international arena and this study could provide a starting point from a South African perspective. / PH2020

This research is an investigation of the adoption of e-commerce by organisations in Botswana. E-commerce has the potential to uplift organisations in developing countries in terms of higher profits, increased productivity and efficiency in the way business is done . Organisations can also reach out to more customers and suppliers thereby increasing their geographical market without any physical expansion of their operations or increasing their workforces. Challenges abound in trying to adopt e-commerce applications and technologies by organisations in Botswana as the study will reveal. / Thesis (MBA) North-West University, Mafikeng Campus, 2013