Control and audit of electronic data interchange

Authors:
James V. Hansen;Ned C. Hill
Affiliations:
Marriott School of Management, Brigham Young University, Provo, Utah;Marriott School of Management, Brigham Young University, Provo, Utah
Venue:
MIS Quarterly
Year:
1989

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Abstract

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.