Overview of electronic commerce: introduction-definition of electronic commerce-potential benefits of electronic commerce-internet and www as enablers of electronic commerce-impact of electronic commerce on business models-electronic commerce security-organization of topics-implications for the accounting. Electronic commerce and the role of independent third parties: introduction-consulting practices and accountants-independence-cpa vision problem- new assurance services identified by the aicpa-impact of Electronic commerce on the traditional assurance function-third party Assurance of web based electronic commerce-implications for the accounting. Regulatory environment: introduction-cryptography issues-privacy issues-web linking-domain name dispuits-internet sales tax-electronic agreement and digital signature – Internet service providers and international libel laws-implications for the accounting.
UNIT II
Edi electronic commerce and the internet: introduction-traditional Edi system-data transfer and standards-financial Edi-Edi systems and the internet-impact of Edi internet applications on the accounting profession. Risks of insecure system: introduction-overview of risks associated with internet transactions-internet associated risk- intranet associated risk-social engineering-risks associated with business transactions- risks associated with confidentially maintained archival-Master file and reference data- risks associated with virus and malicious-implications of the accounting. Risks management: introduction- control weekness vs control risks – Risk management paradigm – disaster recovery plans- Implications of the accounting.
UNIT III
Internet security standards:-introductions- standard setting issues and Committiees - security committiees and organization - security protocols and languages-messaging protocols –secure electronic payments and protocols-the role of accountants in internet related standard setting process. Cryptography and authentication: introduction-message security issues- Encryption techniques-key management-additional authentication methods-additional non repudiation techniques.
UNIT IV
Firewalls: introduction – firewall defined – TCP/IP-open system interconnect (OSI)-components of firewall-typical functionality of firewalls- network topology-securing the firewall-factors to consider in firewall design – in-house solutions Vs commercial fire wall software-limitations of security prevention provided by firewall. Introduction-the set protocol – magnetic strip cards-smart cards-electronic check-electronic cash.
UNIT V
Intelligent agent: introduction-definition of intelligent agent-capabilities of intelligent agent-level of agent sophistication-agent societies- intelligent agents and electronic commerce-online information Chain - limitations of agents- implications of the accounting. Web based marketing: introduction-the scope of marketing-business marketing and information technology-strategy congruence-the four P’s applied to internet marketing – the fifth “P”personalization- internet marketing techniques-online advertisement mechanisms –web site design issues- Intelligent agent and their impacts on marketing techniques.
Reference Books
(i) M. Greenstein, T. M. Feinman, 2000, Electronic Commerce, Tata McGraw Hill, New Delhi.
(ii) Kalakota & Whinston, 2000, Frontiers of Electronic Commerce, 5th Indian Reprint, Pearson Edn., Delhi.