A Framework for Online Internal Controls

Research output: Contribution to conferencePaperpeer-review

2 Scopus citations


The Internet and web based tools permeate almost every functional area of the business including supplier and customer relationships. The rise in business transactions over the networks is accompanied by explosion in various online controls. A profusion of online controls has created problems in understanding purposes and objectives of online internal controls. This paper presents conceptual approaches to the online controls to aid our understanding of controls on the Internet. First, COSO/AICPA framework is presented. The online internal controls are then classified according to this framework. This classification is useful to accountants and auditors in understanding the purposes of online controls. Next, a conceptual framework was developed based on the objectives of online internal controls, which is useful for managers. The objectives of internal controls were stated as validity of transactions, mutual authentication of identity, authorization, data integrity and confidentiality, non-repudiation, and auditability of transactions. This framework enables us to ask intelligent questions regarding internal controls even in the absence of full technical understanding of those controls.

Original languageEnglish (US)
Number of pages9
StatePublished - 2004
Event10th Americas Conference on Information Systems, AMCIS 2004 - New York, United States
Duration: Aug 6 2004Aug 8 2004


Conference10th Americas Conference on Information Systems, AMCIS 2004
Country/TerritoryUnited States
CityNew York

All Science Journal Classification (ASJC) codes

  • Library and Information Sciences
  • Information Systems
  • Computer Science Applications
  • Computer Networks and Communications


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