ABSTRACT
A supply chain can generally be defined as a system of moving a product or service from the primary supplier to the final consumers. This system involves people, organisations, activities, information, technology and other resources for its operations. Supply chain operations convert natural resources, raw materials and components into finished goods and deliver them to end users. This chapter traces the developments in information systems (IS) and the supply chain as a basis for understanding supply chain information systems. It then explores the current and potential roles of audit in the security and control of the information systems that support the supply chain. The chapter equally identifies certain issues arising from a discussion on the perennial security threats and internal risks prevalent in the supply chain information system. Future research efforts may focus on an investigation into who, among the supply chain organisations, has the ultimate responsibility for controlling the supply chain information system.
