The electronic commercial transactions real-time auditing should be backed up by a strong theoretical component, which will enable its conceptualization from an epistemological point of view, making it thus easier the design of an adequate organizational and technological architecture. As we have previously mentioned this theoretic component is mainly based on the fusion of intra-organizational controls and interorganizational controls, supported by a coherent and consistent framework, which will allow one to manage the business risk in a holistic perspective.