电子商务服务中信息技术审计实施分析

Proceedings of the 2022 4th International Conference on E-Business and E-Commerce Engineering Pub Date : 2022-12-14 DOI:10.1145/3589860.3589863

Meiryani Meiryani, Bagas Alvian M, Tiara Falah D, M. Fahlevi, Winwin Yadiati, Agung Purnomo

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引用次数: 0

摘要

本研究旨在探讨资讯科技审计对电子商务服务的影响。本分析使用自变量，即E-Audit和因变量，即审计师的绩效。本研究的样本为审计过电子商务服务的审计人员，样本采用目的抽样法进行。数据的收集采用直接发给审核员的调查表，调查表多达42份。采用智能PLS 3对统计方法进行了检验。研究结果表明，电子审计对审计师绩效有正向影响。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Analysis of Information Technology Audit Implementation in E-Commerce Services

This study aims to examine the effect of IT auditing on e-commerce services. This analysis uses the independent variable, namely E-Audit and the dependent variable, namely the performance of the auditor. The sample of this research is auditors who have audited e-commerce services The sample was carried out by purposive sampling method. Data was collected by using questionnaires distributed directly to the auditors as many as 42 questionnaires. The statistical method was tested using smart PLS 3. The results of this study indicate that E-audit has a positive effect on auditor performance.

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Proceedings of the 2022 4th International Conference on E-Business and E-Commerce Engineering

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