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 linkingdomain
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 internetimpact
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 engineeringrisks
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: introductioncontrol
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 firewallsnetwork
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 agentcapabilities
of intelligent agent-level of agent sophistication-agent societiesintelligent
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.
Text 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.