Rekeningkundige beheer in elektroniese hande
Carstens, Johannes Elias William
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Accounting Control includes the disciplines of the accountant and the auditor and has over the centuries evolved as a gradual process to find a suitable accounting approach to an accounting problem. With the advent of the internet, the world market is being delivered to the user. Electronic commerce (e-commerce) can take place via the internet with no borders to prohibit trade. The advantages of e-commerce however also brought challenges and fears with relation of conducting transactions over the internet. The safety of such transactions is the concern of Accounting Control. Accounting Control encompasses the recording of transactions, the control thereof to ensure the safety of information, the limitation of fraud, defining the liability for the loss of goods and funds and the international acceptance of the legality of transactions. The aim of this study is to quantify accounting control in electronic commerce and to make recommendations where there are shortcomings. The field of this study has been narrowed down to quantify the broader aspects of accounting control and the process followed to develop and implement those controls within electronic commerce to safeguard and report information. The research has shown that the principles applicable to traditional businesses are also valid in electronic commerce. Furthermore, that the application of sound accounting control and the control that evolved around electronic commerce, together with the compliance of generally accepted accounting practice, auditing standards, the companies act, the rules of the JSE Securities Exchange, the Code of Corporate Conduct and the Electronic Communications and Transactions Act, can lower the risk of corruption and fraud and protect the accuracy of information. It is however necessary to continually revisit the accounting and internal control measurements, the accurate processing of transactions, taxation matters, the legal process and regulations, accounting principles and strategy, to successfully address new challenges at an early stage. It is recommended that further research is conducted in the legal field, especially with regards to the enforcement of the jurisdiction of agreements and the prosecution of cyber criminals. This may lead to an international e-court! It is further recommended that research should be done into the feasibility of e-tax, on an international basis to ensure that all parties concerned i.e. individuals, organisations and governments, are fairly treated. Lastly, the success of ecommerce will depend on the depth of knowledge and the skill base of individuals to develop and implement controls to safeguard information. Continuous research is necessary to establish the degree to which accounting control must form part of the field of study.