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UBC Theses and Dissertations
Electronic data interchange(EDI) : key audit issues Suravongtrakul, Tanom
Abstract
The development of EDI technology has created many concerns and challenges for the auditing profession. Along with its many suggested benefits, the technology brings an important potential to change business information systems and the way businesses operate. As a consequence, it may put auditors in a new audit environment and may thus force significant modification to the established methods of auditing. This study identifies important EDI audit issues as viewed by information systems auditors in the greater Vancouver area. A three round Delphi methodology was used to solicit opinions from a group of IS audit experts. The expert respondents predominantly held managerial positions in internal audit functions while their organizations comprised a wide cross section of sizes and industries. The research findings reveal a consensus set of eleven most important issues. Among these EDI audit issues, "Controls Over EDI Network", "Backup, Disaster Recovery and Contingency Plans", "Auditability and Audit Trail", "Audit Involvement during the System Development", and "Legal and Audit Evidence" are rated in the top five ranks.
Item Metadata
Title |
Electronic data interchange(EDI) : key audit issues
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Creator | |
Publisher |
University of British Columbia
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Date Issued |
1992
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Description |
The development of EDI technology has created many concerns and challenges for
the auditing profession. Along with its many suggested benefits, the technology brings an
important potential to change business information systems and the way businesses operate.
As a consequence, it may put auditors in a new audit environment and may thus force
significant modification to the established methods of auditing.
This study identifies important EDI audit issues as viewed by information systems
auditors in the greater Vancouver area. A three round Delphi methodology was used to
solicit opinions from a group of IS audit experts. The expert respondents predominantly
held managerial positions in internal audit functions while their organizations comprised
a wide cross section of sizes and industries.
The research findings reveal a consensus set of eleven most important issues.
Among these EDI audit issues, "Controls Over EDI Network", "Backup, Disaster
Recovery and Contingency Plans", "Auditability and Audit Trail", "Audit Involvement
during the System Development", and "Legal and Audit Evidence" are rated in the top five
ranks.
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Extent |
3715677 bytes
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Genre | |
Type | |
File Format |
application/pdf
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Language |
eng
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Date Available |
2008-12-18
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Provider |
Vancouver : University of British Columbia Library
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Rights |
For non-commercial purposes only, such as research, private study and education. Additional conditions apply, see Terms of Use https://open.library.ubc.ca/terms_of_use.
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DOI |
10.14288/1.0086600
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URI | |
Degree | |
Program | |
Affiliation | |
Degree Grantor |
University of British Columbia
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Graduation Date |
1992-11
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Campus | |
Scholarly Level |
Graduate
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Aggregated Source Repository |
DSpace
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Item Media
Item Citations and Data
Rights
For non-commercial purposes only, such as research, private study and education. Additional conditions apply, see Terms of Use https://open.library.ubc.ca/terms_of_use.