The impact on information systems controls within an organisation when making use of an EDI VAN

• Main Author: Rorbye, Trevor Wayne
• Published: 2014
• Subjects: Electronic data processing; Auditing - Data processing
• Online Access: http://hdl.handle.net/10210/10517

M.Com. (Computer Auditing) === The implementation of EDI into South Africa business has only started in the recent past. The main reason for this is the fact that the huge benefits in terms of faster processing of business transactions, reduced costs of processing and the formation of strategic business alliances with key business partners, is only now being accepted by management. The other reason is due to the fact that large, commercially operated Value Added Networks (VANs) have only been in existence in this country during the last two years. The primary objective of this short dissertation can be summarised as follows: a) To provide a brief overview of the developments which are currently taking place in South Africa in the Electronic Data Interchange (EDI) environment and the Value Added Network (VAN) environment; b) To highlight how EDI is currently being implemented in South Africa; c) To develop a simplistic framework of key information systems controls which an auditor should consider when evaluating the information systems at a client; and d) To apply this controls framework to the EDI and VAN environments in order to derive lists of the information systems controls which should be reviewed by the auditor when their client makes use of an EDI VAN.