Although e-business is often an extension of traditional business, a number of new businesses have arisen that are not dependent on traditional business structures or assets. Even where e-business is an extension of traditional business operations, it often introduces changes to the business environment that impact on the enterprise's risk proflie and associated mitigating processes. This Information Technology Briefing Note has been prepared for Internal Auditors responsible for providing assurance to management that risks peculiar to e-business are managed through an adequate framework of controls.