The details of the audit program used to audit e-commerce activities in specific organizations will vary depending on industry, country, and legal and business models.

Gross profit equals 30% of sales. Thus, dividing gross profit by 30% yields sales. Gross profit equals profit before interest and tax PBIT plus administrative expense given as US $40,000) and depreciation US $500,000 fixed assets 10 years = US $50,000). Interest equals 10% of the long-term debt, or US $100,000 x 10%). Profit before tax equals US $166,667 [$100,000 profit -1.0 - 40% tax rate)]. Hence, PBIT must equal US $266,667$166,667 + $100,000), and gross profit must be US $356,667$266,667 PBIT+$40,000 administrative expense + $50,000 depreciation). Sales is therefore US $1,118,890$356,667 gross profit - 30% gross profit rate). At the end of the accounting period, an entity has the partially completed financial statements shown as follows.

The needs assessment and cost-benefit analysis should be conducted by those responsible for making the decision. In this case, the information systems steering committee is the appropriate decision maker.