Internal control in an EDI environment.
Bae, Dal Hyeoung
Suh, Myung W.
Liao, Shu S.
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Electronic Data Interchange(EDI) is the electronic transmission of standard business documents in machine-readable format between parent companies and respective trading partners. As the use of EDI has grown, there have been the associated risks due to an uncontrolled environment. Accordingly, the necessity for effective internal controls in an EDI environment is on the rise. This thesis evaluates and analyzes the feasible internal controls in an EDI environment and provides recommendations for further development. It discusses the basic concepts of EDI, general control and application control issues, as well as legal issues related to an EDI environment.
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