The emerging of the internet and world wide web as enabler of electronic commerce has resulted in some complexities for accountants in conducting their engagement. In electronic commerce, which trading activities have been facilitated with computer network such as intranet, extranet or internet, internal control structure has become more complicated than those without network. Confidentiality, integrity, authenticity and non-repudiation are some of the major complex issues in the application of electronic commerce these days.Those complexities, which do not occur in non computer-based trading, are based on the fact that electronic commerce not only involves accounting disiplines but also technical comprehension from other diciplines. Accountants find difficulties in facing the internal control issues in computer-based information system environment, especially in a situation that business has already been implementing computer network in conducting its primary and support activities. This article will discuss material related to the current issues of internal control structure, the implication of electronic commerce on internal control structure and opportunities for accountants. Abstract in Bahasa Indonesia : Kemunculan internet dan world wide web sebagai dasar berkembangnya perdagangan elektronik atau electronic commerce telah menimbulkan permasalahan yang cukup pelik bagi seorang akuntan dalam menjalankan penugasannya. Dalam lingkungan perdagangan yang sudah memanfaatkan jaringan komputer, baik dalam kapasitasnya sebagai intranet, extranet, maupun internet, sistem pengendalian internal menjadi semakin rumit. Beberapa isu seperti keamanan dan keaslian transaksi yang dulunya nampak sederhana dalam lingkungan yang tidak berbasis komputer, sekarang menjadi sangat kompleks. Dalam electronic commerce, isu-isu tersebut dikenal dengan istilah confidentiality, integrity, authenticity, non-repudiation dan sebagainya. Kekompleksan ini dikarenakan hal-hal tersebut tidak bisa lagi dilihat hanya dari disiplin akuntansi atau bisnis semata, tetapi juga mengarah dan melibatkan pemahaman permasalah teknis yang menginjak disiplin ilmu di luar akuntansi. Hal ini tidak jarang menimbulkan kegagapan akuntan dalam menghadapi masalah-masalah pengendalian internal dalam lingkungan sistem akuntansi berbasis komputer, apalagi jika bisnis telah memanfaatkan jaringan komputer dalam melakukan aktifitas utama dan aktifitas pendukung administratif akuntansinya. Artikel ini akan membahas materi-materi yang terkait dengan isu-isu baru diseputar pengendalian internal, implikasi e-commerce terhadap pengendalian internal dan peluang yang dimiliki oleh akuntan. Kata kunci: pengendalian internal, e-commerce, confidentiality, integrity, authenticity, non-repudiation.

The emerging of the internet and world wide web as enabler of electronic commerce has resulted in some complexities for accountants in conducting their engagement. In electronic commerce, which trading activities have been facilitated with computer network such as intranet, extranet or internet, internal control structure has become more complicated than those without network. Confidentiality, integrity, authenticity and non-repudiation are some of the major complex issues in the application of electronic commerce these days.Those complexities, which do not occur in non computer-based trading, are based on the fact that electronic commerce not only involves accounting disiplines but also technical comprehension from other diciplines. Accountants find difficulties in facing the internal control issues in computer-based information system environment, especially in a situation that business has already been implementing computer network in conducting its primary and support activities. This article will discuss material related to the current issues of internal control structure, the implication of electronic commerce on internal control structure and opportunities for accountants.

Data is business asset that should be safeguarded and maintained. Business data is recorded in a table/relation. Because inconeet relation structure could produce any modification anomaly, this relation should be normalized. Data modification in normalized relation will face referential integrity constraint problem. This problem could make inconsistent data and wrong information. Referential integrity constraint depends on minimum relationship cardinality. The trial and implementation of referential integrity constraint is taken on Microsoft Access.

The most important persuasion tool you have in your entire arsenal is integrity. - - Zig Ziglar I ' m not a persuasion accomplish. I ' m not any kind of

The most important persuasion tool you have in your entire arsenal is integrity. - - Zig Ziglar I ' m not a persuasion accomplish. I ' m not any kind of

What's so special about those people who always seem to manage to accomplish whatever they set out to do, who appear to have their own personal spotlight shining down on them 'round the clock? Are they born with it? Do they have all the luck? Are they fated to be winners? Unlikely.