Control and Audit of Electronic Data Interchange

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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.
Additional Details
Author James V. Hansen and Ned C. Hill
Year 1989
Volume 13
Issue 4
Keywords Data communications, control and audit, electronic data interchange
Page Numbers 403-413
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