Academic journal article Journal of Accountancy

Best Practices for E-Commerce Self-Defense

Academic journal article Journal of Accountancy

Best Practices for E-Commerce Self-Defense

Article excerpt

Attacks on e-commerce Web sites have online merchants in a cold sweat over downtime-induced revenue losses. But Web-savvy CPAs can help clients by offering these e-sabotage prevention tips.

[] Conduct a risk assessment of the enterprise. If possible, do it before implementing technical controls so that weaknesses can be eliminated before costly adjustments are needed.

[] Develop security standards. Communicate security policy to employees so they understand their responsibilities, the penalties for violations and what to do if they suspect online security has been breached.

[] Test defenses. Conduct a full systems audit, testing security--especially firewalls--to identify potential weak points, including remote access to systems by e-mail, the Internet and telephone.

[] Get an independent opinion on security measures. Have an objective outsider evaluate overall online security, including firewalls, antivirus software and risk analysis tools.

[] Limit access to e-commerce controls. Give access to the fewest people and the fewest systems possible for the minimum time it takes to perform essential functions. Use authentication tools, such as passwords, smart cards and digital certificates to verify identities online. …

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