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

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Analysis reveals shortcomings in COSO Framework adoption for controlling IT risks in e-commerce environments, suggesting improvements.

COSO framework determines the effectiveness of e-commerce information systems by incorporating control environment elements.
The study found a significant gap in IT management familiarization with the COSO framework among online companies.
Assessment of internal control systems highlights the importance of IT maturity for effective risk management in e-commerce.
Long-term strategies emphasize a systematic approach rather than ad-hoc IT risk mitigation efforts.

Rendra Trisyanto Surya (2025) studied this question.

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