Information Technology Reference
In-Depth Information
course delivery, which includes video, text, audio, animations, and live lectures de-
livered by professors around the world.
The audit objectives which may be given to an IS auditor might include the following:
1. security of course assessments and examinations
2. secure course platforms
3. secure registration systems
4. protected payment systems
5. use of efficient network systems and availability of sufficient Internet
bandwidth.
i) Business-to-Business Systems
Business-to-business refers to the conduct of business transactions between enterprises.
This could be between manufacturers and distributors or wholesalers or retailers.
Most businesses have taken advantage of these business relationships through the
use of technology and the Internet.
In order to ensure efficient communication and delivery systems between enterprises
(i.e. manufacturer and distributor), integrated IT systems are used. Automated pro-
duction systems can be designed such that they produce goods ordered by the distrib-
utor and shipped to the right warehouses and onward to retailers with minimum inter-
ventions. Raw materials would be ordered through B2B transactions from multiple
suppliers. The suppliers provide raw materials according to goods ordered by distrib-
utors. B2B systems are efficient in that there are no excess raw materials ordered and
no excess stock in the manufacturer's warehouse.
Such systems are complex and require precision in systems interaction. Highly auto-
mated and sophisticated systems are required to manage such processes. IS auditors
are required to regularly check maintenance of such systems to ensure that produc-
tion is not disrupted. The IS auditors also should ensure that transactions between
businesses are conducted in a secure and transparent manner in order to ensure a con-
tinuous flow of services and production.
j) Search Engines
Search engines are software tools which are used on the Internet to search for inform-
ation required by users. Search engines are advanced tools which are able to search
information silos on the Internet and provide the required results. There are many
search engines which are used to access information from the Internet. There are
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