Management increasingly use the Internet for communication with stakeholders. In general, the Internet is seen as an unreliable environment with a great number of anonymous users. A certain degree of mutual trust must therefore be established between stakeholders and website owners before a transaction can be completed or information is exchanged. Trust plays a crucial role in communication through the Internet. This article addresses the online trust issues that should be addressed explicitly, and the services an auditor (ﬁnancial auditor or ICT auditor) may provide.
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