The Influence of COSO Control Environment Elements on the Effectiveness of E-Commerce Information Systems

Rendra Trisyanto Surya

doi:10.55927/ijis.v4i6.402

Authors

Rendra Trisyanto Surya Politeknik Negeri Bandung

DOI:

https://doi.org/10.55927/ijis.v4i6.402

Keywords:

Control Environment, COSO, Sistem Informasi E-Commerce, Hard Approach, Soft Approach

Abstract

Companies that run E-Commerce Information Systems (online companies) must be managed with a good management process, supported by adequate Information System quality. Various risks that may occur (IT Risk) must be overcome in the short term with the Hard Approach approach. However, in the long term, the Internal Control System (ISC) COSO Framework model must be used because it is more systematic, continuous and comprehensive, especially the use of Control Environment Elements. Control Environment is also effective in supporting the Control System with the Hard Approach approach, if the company environment is also quite mature in terms of Technology (IT Maturity). However, the results of this study indicate that the IT management of E-Commerce companies is not yet familiar with the COSO Framework framework

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