Resumo

BARBERAN ARBOLEDA, Patricio  e  POZO CEBALLOS, Sergio. A Methodological and Conceptual Approach to Electronic Commerce and Financial Audit in Businesses. Cofin [online]. 2019, vol.13, suppl.1  Epub 11-Dez-2019. ISSN 2073-6061.

This paper is aimed at suggesting a methodology for conducting audits in businesses whose transactions are made via electronic commerce. A large body of writings on this topic was exhaustively examined to create the methodology. The conclusion was that electronic commerce is closely connected with the business world both in Cuba and abroad, and, of course, with the intensive and extensive use of Information and Communication Technology (ICT). As a result, auditors have to take a renewing, innovative stance when analyzing and enforcing laws and regulations.

Palavras-chave : audit; electronic commerce; Information and Communication Technology..

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