ABSTRACT

Consumers are very concerned about privacy and protection of personal information such as credit card numbers, social security numbers, and prior buying history. Assurance services establish criteria for independent verification of e-commerce transactions. Standards established by the American Institute of CPAs’ CPA Web Trust, eTrust, and the Better Business Bureau (BBB) Online relate to the company and its business practices. These services assess the controls in place to assure the reliability and accuracy of transactions, determining whether data is secure and protected from misuse.