The Research On The Construction Of China BtoC E-commerce Information System Auditing Standards

In recent years, BtoC e-commerce has developed rapidly in China. BtoC (Business To Customer) is one of E-commerce sorted by trading partners, a business to consumer e-commerce. Traditional enterprise shall carry out the BtoC via self-built e-commerce information system, by use of the third-party platform and with the aid of Internet to conduct online marketing activities, which is easy to gain the benefits, and develope very fast. In 2007, BtoC account for 60% in 15 E-commerce investment cases in China. In 2008, BtoC transactions amounted to 177.6 billion RMB, up 51.4%. The all indications show that BtoC in China has come to an unprecedented period of rapid development and will become the new engine driving the economy. The healthy development of BtoC e-commerce need effective restraint laws and regulations and require the effective supervision of the audit.BtoC e-commerce information system is an indispensable component in supporting e-commerce. There is a need for monitoring and audit verification about whether the information system can provide security BtoC e-business operations and stable operating environment, whether it can effectively use organizational resources and organizational goals and achieve consistent, whether it can provide consumers with reliable, secure trading environment and ensure consumer the privacy. Auditing Standards are the basis for audit work. Thus, improving information system audit theoretical systems, develop information systems auditing standards for BtoC e-commerce, to supervise e-commerce information systems security, effective operation. Improve audit suggestions through audit findings to prevent the risk of BtoC e-commerce information system are urgent problems and research directions of information systems audit in China.In order to facilitate the carrying out of the BtoC e-commerce information systems audit, this articleconstructed BtoC e-commerce auditing standards framework for information systems auditing for the Chinese situation with forward-looking. This article first analyzes the BtoC ecommerce information system which includes the enterprises, customer and the third-party service system, defines the concept of e-commerce information systems audit; Second, combining BtoC E-commerce information system auditing standards research both international and domestic, analyzes the criteria to be considered in building e-commerce information system auditing standards, such as Chinese BtoC information system's characteristics, risk, audit elements, the evaluation criteria of system quality and main auditing criteria for reference. On this basis, we regard homogeneity and heterogeneity in principle and in line with the generally accepted international information systems auditing standards, constructed a five-part BtoC e-commerce information systems auditing standards consisting of the audit charter, audit personnel guidelines, audit plans, operational guidelines, reporting guidelines.