Abstract

The purpose of this study implement the use of the Internet and Web-based tools, as seen so far, permeates almost every functional area of business. Information technology, networks and computing systems, along with possible collaborating people from all over the world who may not have met in person because millions of transactions are processed in minutes due to automation, manual controls are not very useful in Internet transactions. Issues of privacy and assurance services in the online world also receive special attention. Privacy relates to the confidentiality of information; however, it also has to deal with security, because unsafe information is not personal information. As such, privacy audits have to deal with internal controls and actual organizational behavior. Internal control is basically a system of checks and balances. The goal is to keep the organization moving along the desired line as the owner wishes and to protect the assets of the business. Internal control has received attention from auditors, managers, accountants, fraud examiners and legislative bodies. This is where the role of the company's internal control system is needed. Management designs an internal control system so that they get the reliability of financial reports, the efficiency and effectiveness of operations, and compliance with laws and regulations.