With the advent of electronic commerce, and the increasing sophistication of the Information Systems used in business organisations, control and security have become key management issues. Responsibility for ensuring that controls are well designed and properly managed can no longer simply be delgated to the technical experts. It has become an area in which the whole management team needs to be involved. This is a comprehensive review written for the business reader. It includes coverage of recent developments in electronic commerce, as well as the more traditional systems found in many organisations, both large and small. The text is intended for any manager whose work depends on financial or other business information. It includes case studies, summaries and review questions, making it suitable as a source text for students of business studies at postgraduate or advanced level.