Control and Audit of Electronic Data Interchange
Authors: Hansen, James V.; Hill, Ned C.
Journal: MIS Quarterly (1989)
DOI: 10.2307/248724
<jats:p>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.</jats:p> <jats:p>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.</jats:p>