| Summary: | 碩士 === 文化大學 === 國際企業管理研究所 === 85 === The thesis is an exploratory research,mainly explaining the
change of the accounting process under EDI environment and
further explaining the adjustment of the business''s internal
control. Therefore,the thesis first introduces the literature so
that we can understand the accounting process under EDI
environment.Then the careful and detail interview is adopted so
that the accounting practices and the theory of the business
process reenginerring will be combined together.In order to
explain the framework of the study,the thesis uses data flow
diagram to explain the revenue cycle and system flowchart to
explain the internal control. The result illuminates EDI is not
only an integrated system of the inter-organization but also a
compact collection on the currency of information,business,
products,and turnover.The result also shows that the revenue
cycle under EDI environment can be simplified to three applied
systems such as order entry,receiving products,and accounting
receiviable.the internal control under EDI environment includes
the applied and the general control.The applied control
includes:a)the check of the customer''s existence,b)the check of
the customer''s credit,c) the check of quantity,d)the previous
formated chart,e)the remind on-line,f)the check of feedback,g)
the check of the sequence of the vouchers,h)the one-to-one check
of products.The general control includes:a)creating the formated
polices and rules,b)organizational control,c)physical control,d)
audit trails.
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