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The Emerging Need for E-Commerce Accepted Practice (ECAP) 61 The traditional accounting methods do not deal with the unique complexities that e-commerce introduces into the business. Accounting standards do not specifically deal with the financial reporting standards for Internet firms, often giving these firms abundant freedom in their financial reporting. For example, the development cost of Web sites should be amortized evenly over their useful economic lives. Costs related to the development of a web site from planning, design, implementation and maintenance should be accounted for differently, e.g. infrastructure and initial set-up are to be capitalized. How do auditors measure the useful economic lives of Web sites, domain names, subscribers and goodwill (Coppin, 2001)? As a sign of increasing usage of the Internet for business KPMG (2001) reports the following: • Several companies highlighted the use of the Internet in core insurance operations, within their financial statements. • Companies are disclosing legal issues related to e-commerce on their financial statements. • Some companies have integrated their comments on e-commerce into the Chairman’s/Chief Executive’s statement in order to emphasize that e-commerce is an integral part of their business activities rather than just a distribution tool. • A number of insurers are using Internet technology to support their intermediaries. • A major international assurance company offers its customers the ability to apply for mortgages and pensions on-line and to obtain valuations of their pensions and unit trusts. • A major insurer has developed an Internet concept for retail consumers, which gives quotes for motor insurance after six questions. It selects the most competitive quote from a panel of insurers. It has also developed Internet joint ventures with a car manufacturer. To approach some of these control issues above the authors propose the development of a framework called e-CAP (Electronic Commerce Accepted Practice). E-CAP’s purpose is providing guidelines for systematically and properly dealing with the processing of electronic transactions. Table 6 contains examples of some issues affecting electronic commerce. The impact of the connectivity age is vast. Though it is early days for ecommerce, there is an urgent need for professional people (IT professionals, Copyright © 2003, Idea Group Inc. Copying or distributing in print or electronic forms without written permission of Idea Group Inc. is prohibited.
62 Erwin and Singh Table 5: Adapted from Turban, et al., 2001 Current Limitations E-CAP guideline/policy statement There is a lack of universally accepted standards for security and reliability. E-CAP would provide advice relating to e-Commerce, networked environments (e.g., virtual private networks) without giving away trade secrets. Software development tools are still evolving. For example, cookies (W1, 2002): A message given to a Web browser by a Web server. The browser stores the message in a text file. The message is then sent back to the server each time the browser requests a page from the server. There are difficulties in integrating the Internet and e-commerce software with existing (especially legacy) applications and databases. The purpose of cookies is to identify users and possibly prepare customized Web pages for them. When you enter a Web site using cookies, you may be asked to fill out a form providing such information as your name and interests. This information is packaged into a cookie and sent to your Web browser, which stores it for later use. The next time you go to the same Web site, your browser will send the cookie to the Web server. The server can use this information to present you with custom Web pages. Therefore, for example, instead of seeing just a generic welcome page you might see a welcome page with your name on it. Content of cookies will need to be scrutinized by a verification authority. E-CAP would provide levels of disclosure of the state of a company’s technology without revealing trade secrets, whilst maintaining investor/stakeholder confidence. Many legal issues are yet unresolved. E-CAP would provide some prudent rules for auditors to deal with legal anomalies, such as digital signatures. Web page risk profile A defined series of icons that indicate the type of risk related to that industry, such that at one glance, � Who is responsible for the authenticity, fidelity and accuracy of information? � How to ensure that information will be processed properly and presented accurately to users? � How to ensure that errors are accidental in databases, data transmissions and data processing and not intentional? � Who is to be held accountable for errors in information? How should the injured party be compensated? How is this accounted for in financial statements? auditors and final users can estimate the related risk. E-CAP would provide a guideline that would outline how to assess an online backup and recovery process, how to deal with sensitive data in log files, cache servers, and archives that collect cookies. 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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About the Authors 259 Eric Cloete B
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