By Jagdish Pathak and Mary Robinson Lind
This research studies E-business audit as a specialized service rendered in an information technology intensive environment. A field study of information technology auditors showed that both knowledge of the business processes and of the technologies were critical for them to render reliable and accurate E-business audit findings. The results showed the need for higher training levels in advanced IT methods and tools for technology auditors in rendering IT audit judgments for the business-to-business (B2B) context.