... and security measures such as firewalls and digital authentication (Canadian Institute of Chartered Accountants (CICA), 2003). E-commerce E-business Internal audit IT audit Resistance to change © Emerald Group Publishing Limited 2014 Professor Alan Sangster can be contacted...

...Catherine Pilkington; Sue Farron The OECD is currently grappling with the problem posed by the rapid growth of e‐commerce, which undermines existing international taxation principles of source residency and permanent establishment. Although the OECD is examining the problem, its solutions to date...