Control and Audit of Electronic Data Interchange.

Author List: Hansen, James V.; Hill, Ned C.;

MIS Quarterly, 1989, Volume 13, Issue 4, Page 403-413.

Electronic data interchange (EDI) is the movement of information electronically between a buyer and seller for purposes of facilitating a business transaction. EDI represents a powerful application of computer-communications technology. Its value includes such benefits as reduced paperwork, elimination of data entry overheads, improved accuracy, timely information receipt, accelerated cash flow, and reduced inventories. EDI brings with it, however, new and important control considerations. This article discusses, in a non-technical fashion, the control architectures and concerns associated with EDI. Audit considerations in the EDI environment, as well as related audit tools, are also outlined.

Keywords: control and audit; Data communications; electronic data interchange

Algorithm:

List of Topics

#231	0.325	information management data processing systems corporate article communications organization control distributed department capacity departments major user hardware cost applications expansion
#101	0.215	edi electronic data interchange b2b exchange exchanges interorganizational partners adoption transaction trading supplier factors business suppliers impact network commerce efficiency
#167	0.160	workflow tools set paper management specification command support formal implemented scenarios associated sequence large derived taxonomies called given systematic specifications
#58	0.091	internal external audit auditing results sources closure auditors study control bridging appears integrity manager effectiveness auditor controls facilitating boundaries potential