Purpose – This is a theme editorial written exclusively by the guest editor for this special issue. This opinion piece demonstrates the impact of technology convergence on the internal control mechanism of an enterprise. It is important for an auditor to be aware of the security hazards faced...

The security of e‐commerce is a serious concern of all the major players in the digital business arena who rely heavily on distributed processing in their routine daily operational chores. The security breaches and the related frauds have cost billions of dollars to the businesses and the...

Auditors provide high assurance to executives amidst information and database risk. A framework is provided for auditors within cyber entities. The categories of e‐commerce, business‐to‐business, business‐to‐customers and mobile commerce use different core technologies. The common...