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The Emerging Need for E-Commerce Accepted Practice (ECAP) 57 the transaction takes place over a telecommunications network or in person. For example, if a storeowner and a customer agree to enter an incorrect price on a cash register, records will show no signs of falsification. However, in every other case listed above, an inconsistency can potentially be observed. A system for electronic transactions should be as auditable as transactions in the physical world. Thus, in an auditable system, every other case should be detected, and it should be possible to identify the guilty parties. This should be possible even if the parties in a transaction and operators of the system itself cooperate to falsify records. (Peha, 1999) SOUTH AFRICAN REVENUE SERVICES (SARS) In an effort to streamline the tax collection process, the SARS has introduced e-filing. E-filing will be facilitated through service providers, external companies with the necessary infrastructure to provide electronic submission services. Taxpayers who wish to file and pay electronically will register with the Service Provider of their choice, conclude an agreement and receive a private access code and password to access the available services. The private access code and password will only be issued once the service provider has authenticated the taxpayer. The service provider will forward the necessary details of the taxpayer to SARS in order for the taxpayer to be activated as an e-filer on the SARS systems. When returns are to be issued, SARS will issue the electronic returns to the Service Provider with whom the taxpayer is registered. The Service Provider will in turn issue a reminder to the taxpayer, either by SMS or e-mail, informing him/her of the returns that have been received from SARS. The taxpayer will utilize his private access code and password to access the return. The Web-based application will automatically display the return information as received from SARS. The taxpayer will then complete the return on the Web. When the taxpayer electronically completes the return, the details entered onto the return are validated thoroughly and all calculations are performed by the system in order to eliminate any potential of transmitting incorrect information. The taxpayer also has the option to make a payment when submitting a return and can make the payment any time before the due date (SARS, 2002). This three-way communication (between taxpayer, service provider and SARS) could be fraught with all types of technical and non-technical problems. For example, who is responsible for the accuracy and integrity of the data? Who is responsible for the accuracy and integrity of the data warehouse, and how would you data mine seemingly different sets of data? Copyright © 2003, Idea Group Inc. Copying or distributing in print or electronic forms without written permission of Idea Group Inc. is prohibited.
58 Erwin and Singh LEGACY Turban et al. (1999) define legacy systems as older, usually mature, information systems. Some have been around for up to 30 or 40 years. Some are less than ten years old. They are often mainframe or distributed systems in which PCs act as smart terminals. Legacy systems may include LANs and even some relatively recent client/server implementations. Moore’s Law (1965) suggests that the processing power of computers doubles every 18 months. Moore has also applied this law to the Web and Ecommerce, immediately introducing the concept of legacy in such systems. The rapid advances in hardware and the expansion of the WWW have now added a new dimension to legacy applications. An entire CBIS may join the ranks of a legacy application within one to one-and-a half years of its development. This poses a special problem for computer auditing. Somehow, an internal auditor has to ‘freeze’ the state of the technology at the time that the business processes were in operation, retaining knowledge of how the particular activities were dealt with by technologies that were useful at some time in the past but are no longer applicable. The business organization may need to preserve both the data and the processing methods for post-facto inspection by an internal auditor. POSSIBLE PROBLEMS Many organizations in South Africa now offer many services on the Internet, such as credit-card purchasing, electronic bill-payment services and digital cash. The emergence of digital cash has transformed the ‘accounting/auditing equation’ and introduced many new aspects of security and integrity. Computer security involves the maintenance of three characteristics: confidentiality, integrity and availability. Table 4: Adapted from Pfleeger, 1997 Security Goal Description Confidentiality Means that the assets of a computing system are accessible only by authorized parties. This type of access is read-type access: reading, viewing, printing or even just knowing about the existence of an object. Integrity Means that assets can be modified only by authorized parties or only in authorized ways. In this context, modification includes writing, changing, changing status, deleting and creating. Availability Means that assets are accessible to authorized parties. An authorized party should not be prevented from accessing objects to which they have legitimate access. Copyright © 2003, Idea Group Inc. Copying or distributing in print or electronic forms without written permission of Idea Group Inc. is prohibited.
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Acquisition Editor: Mehdi Khosrow-P
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The Economic and Social Impacts of
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vi Preface E-commerce is not new, t
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About the Authors 259 Eric Cloete B
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About the Authors 261 Technikon. He
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