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66 Erwin and Singh<br />
Small firms are at times intimidated by the technology, are frequently concerned<br />
about the ability of outsiders to tap into the workings of a small firm via computers,<br />
and often lack time or resources to develop an understanding of how information<br />
systems help them’.<br />
Technology alliances (Wang, 1999) may be formed between different business<br />
organizations as well as companies using Digital Intermediaries, e.g., see<br />
Figure 4.<br />
All these issues affect the way an audit will be conducted. Crisis management<br />
should be avoided. Guidelines for dealing with e-commerce in a realistic and<br />
standard accounting approach are needed.<br />
REFERENCES<br />
Barnard, L. & Wesson, J. (2000). E-Commerce: An Investigation into Usability<br />
Issues, in Proceedings of the 2000 South Africa Institute of Computer<br />
Science and Information Technologists (SAICSIT). South Africa, Cape<br />
Town, November 1-3. Available at: http://<strong>www</strong>.cs.wits.ac.za/~philip/<br />
SAICSIT/SAICSIT-2000/programme/papers.html.<br />
Bishop, D., Bishop, C. & Bishop, O. (1996). An introduction to the World Wide<br />
Web for PC and Mac users, London, England: Bernard Babani Ltd.<br />
British Computer Society, (1980). Control and Audit of Minicomputer Systems,<br />
London, England: Heyden & Son Ltd.<br />
Business 2.0 (2000). Business 2.0: 10 Driving Principles of the New Economy.<br />
MB Worksoft, Intelligence Supplement.<br />
Coppin, G. (2001). Financial reporting by Inter<strong>net</strong> firms. Accounting SA,<br />
April.<br />
Ebersöhn F. (2001). JSE launches London crossing, Business Report, April 3.<br />
Electronic Communications and Transactions Bill 8 of 2002, Republic of South<br />
Africa<br />
Erwin, G.J & Singh, S (2001). The Legacy of the Web, in Proceedings of the<br />
2001 Information Resources Management Association International<br />
Conference (IRMA). Toronto, Ontario, Canada. May 20-23.<br />
Ford, W. & Baum, S.M. (1997). Secure Electronic Commerce. New Jersey:<br />
Prentice-Hall.<br />
Gilfillan, M. (2000). Turing E-business into Business-As-Usual, in Business 2.0:<br />
10 Driving Principles of the New Economy. MB Worksoft, Intelligence<br />
Supplement.<br />
Greenstein, M. & Feinman, T.M. (2000). Electronic Commerce: Security, Risk<br />
Management and Control. Boston, MA: Irwin McGraw-Hill.<br />
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