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The Applicability of Web Assurance Services in Malta  


Abstract Category: Accounts and Economics
Course / Degree: B. Accty (Hons)
Institution / University: University of Malta, Malta
Published in: 2004


Thesis Abstract / Summary:

The eCommerce market is expanding at an accelerated rate. Nevertheless, many believe that this new business arena will not reach its full potential until customers perceive that the risks of doing business electronically have been reduced to an acceptable level. Internet users need the assurance of an objective third party. A website seal of assurance symbolizes the provision of assurance to online shoppers that the service providers, together with their tools and systems in use, are functioning in accordance with accepted criteria for eCommerce integrity and security.

This dissertation investigates whether website assurance services constitute an unexploited market in Malta. It commences with a brief discussion on now the changing commercial and social environment is causing a shift in demand for auditors’ services. Subsequently it embarks on an explanation on the growth of local eCommerce and how this is expected to continue into the future. Particular emphasis is placed on how the need for security in local eCommerce is paramount since fear of lack of security and privacy is holding companies back from reaping the benefits this technology brings to their business.

Malta is one of the very few countries whose auditors do not offer website assurance services. This work proceeds to investigate local demand for website assurance services and public opinion regarding such services. The local audit profession’s reaction to the issue is evaluated.


Thesis Keywords/Search Tags:
web, assurance service, ecommerce

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Submission Details: Thesis Abstract submitted by Claudia Bonello from Malta on 18-Sep-2003 17:03.
Abstract has been viewed 921 times (since 7 Mar 2010).

Claudia Bonello Contact Details: Email: clax@di-ve.com



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