| Summary: | 碩士 === 淡江大學 === 會計學系 === 85 === [商業自動化]中,電子資料交換(Electronic Data Interchange;EDI)
乃是以電子方式傳輸商業往來文件;為組織間資訊流通的課題提供一重要
的解決方案,勢必成為未來商業發展趨勢.本研究為鑑於探討EDI文獻雖多,
然而EDI引用後,對企業內部控制影響的研究卻不多見, 因此促成本研究的
實行.本研究屬於探索性個案研究,藉由實地訪談國內使用EDI廠商,參考國
內外相關文獻,以探討國內目前EDI使用狀況及EDI引用後對企業內部控制
的影響. 本研究發現EDI引用動機會因上下游關係的差異而有所影響,
此外企業EDI應用程度亦會受使用者對EDI認知影響.在EDI引用後對企業內
部控制影響研究結果顯示,EDI導入多由MIS部門主導且無審計人員參與,多
未建立EDI系統回復程序.企業內部流程會因EDI導入而有所變動,員工工作
性質亦因文書工作減少而轉變.此外,EDI與企業資訊系統整合程度愈高,人
員介入程度亦會隨之減少,企業作業流程會更趨近於自動化.同時無紙化環
境會使審計軌跡趨向於電子.
Electronic Data Interchange(EDI) is the transmission of
standardbusiness documents in an electronic form. EDI is
considered to be asolution for interorganizational information
flow. The research isan exploratory study with the aim of
highlighting the issues that EDI rises for internal control.
The objective for the research isto examine the consequences for
implementing an EDI system into theiroperations. To begin
with the research, literature review regarding this topicwas
conducted to build a research concept. The companies chosen for
the study are the participants of Automation Commerc Projcet.
Theresults indicate the motivation of implementing EDI is
related to the relationship between the EDI users. In addition,
the degrees of the intergration is depend on the EDI awareness
of the users. The impactof EDI with internal control is
concerned for both the presentsituation and possible future
development.
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