Title: E-government: do audits aid the netologically disadvantaged

Authors: Richard A. McMahon, Linda Bressler

Addresses: Department of Finance, Accounting, and CIS College of Business, University of Houston-Downtown, One Main Street, Houston, TX 77002, USA. ' Department of Finance, Accounting, and CIS College of Business, University of Houston-Downtown, One Main Street, Houston, TX 77002, USA

Abstract: Electronic government, or e-government, involves online internet or world wide web constituent interactions with government agencies. This paper discusses the term|s development and investigates security and auditing aspects of sustained e-government growth. The original theory behind e-government involved standardised operations that reduced costs. Netologically disadvantaged agencies start with |information-only| one-way websites. User demands and government mandates force |transaction based| bi-directional interactions. Government organisations pass through four internet utilisation phases of increasing web-site sophistication and network security. In later phases, transaction authentication, privacy, and electronic signatures gain importance. Furthermore, government mandates require particular development whereby audits become necessary to ensure compliance.

Keywords: auditing; compliance; e-government; electronic government; government website; internet; netologically disadvantaged; network security.

DOI: 10.1504/EG.2005.008332

Electronic Government, an International Journal, 2005 Vol.2 No.4, pp.413 - 425

Published online: 05 Dec 2005 *

Full-text access for editors Full-text access for subscribers Purchase this article Comment on this article