E-commence audit can be defined as the application of auditing skills to the technological aspects of an organization's business processes. It embraces the independent reviewing and testing of the organization's practices and procedure relating to the secure provision of business processing; the processes for developing and acquiring new systems and facilities; the economy, efficiency and effectiveness of the use and exploitation of IT facilities. All auditors should be familiar with the board concepts of the application of technology to the organization's primary business activities.
With the arrival of 21st century, there is a rapid growth in the development of using Internet as a marketplace between consumers and business and business and business. It becomes a core machine for commercial transaction. For thriving or even survival, we, as a customers or enterprises, ought to closely grip with the prompt development of this innovated new business environment. There are many people across the world to the Internet, especially business communities which regard the changes brought about by Internet as an opportunity. We also have been benefited by the changes.