Internal control in an EDI environment.

100 Pages·1.6 MB·en_US

by  Bae, Dal Hyeoung.;Suh, Myung W.

R009

NAVAL POSTGRADUATE SCHOOL
Monterey, California
THESIS
INTERNAL CONTROL
IN AN EDI ENVIRONMENT
by
Dal Hyeoung Bae
December, 1991
Thesis Advisor: Myung W. Suh
Approved for public release; distribution is unlimited.
T257820

unciassinea
SECURITYCLASSIFICATIONOFTHISPAGE
REPORT DOCUMENTATION PAGE
la REPORTSECURITYCLASSIFICATION lb RESTRICTIVE MARKINGS
Unclassified
2a SECURITYCLASSIFICATIONAUTHORITY 3 DISTRIBUTION/AVAILABILITYOFREPORT
Approvedfor publicrelease;distributionisunlimited.
2b DECLASSIFICATION/DOWNGRADINGSCHEDULE
4 PERFORMINGORGANIZATIONREPORTNUMBER(S) 5 MONITORINGORGANIZATIONREPORTNUMBER(S)
6a NAMEOFPERFORMINGORGANIZATION 6b OFFICESYMBOL 7a NAMEOFMONITORINGORGANIZATION
NavalPostgraduateSchool (Ifapplicable) NavalPostgraduateSchool
36
6c ADDRESS(City, State,andZIPCode) 7b ADDRESS(Cry,State,andZIPCode)
Monterey,CA 93943 5000 Monterey,CA 93943 5000
8a NAMEOFFUNDING/SPONSORING 8b OFFICE SYMBOL 9 PROCUREMENTINSTRUMENTIDENTIFICATIONNUMBER
ORGANIZATION (Ifapplicable)
8c ADDRESS(City, State,andZIPCode) 10 SOURCEOF FUNDINGNUMBERS
ProgramtlementNo ProjeclNo IdikNc, WorK UnitAccession
Number
11 TITLE(IncludeSecurityClassification)
INTERNAL CONTROL IN AN ELECTRONIC DATA INTERCHANGE(EDI) ENVIRONMENT
12 PERSONALAUTHOR(S) Dal Hyeoung Bae
13a TYPEOFREPORT 13b TIME COVERED 14 DATEOF REPORT(year,month,day) 15 PAGE COUNT
Master'sThesis From To December 1991 85
16 SUPPLEMENTARY NOTATION
TheviewsexpressedinthisthesisarethoseoftheauthoranddonotreflecttheofficialpolicyorpositionoftheDepartmentofDefenseortheU.S.
Government.
17 COSATICODES 18 SUBJECTTERMS(continueonreverseifnecessaryandidentifybyblocknumber)
FIELD GROUP SUBGROUP Internal Control and Electronic Data Interchange
19 ABSTRACT(continueonreverseifnecessaryandidentifybyblocknumber)
ElectronicDataInterchange(EDI) is the electronic transmission of thestandard business documents in machine-readable format
between parent companiesand respective trading partners. As theuse of EDI has grown, therehavebeentheassociatedrisks due to an
uncontrolled environment. Accordingly, thenecessity 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 and application control issues, as well as legal isuuesrelated to an EDI environment.
20QDISTRIBUTION/AVAILABILITYOFABSTRACT 21 ABSTRACTSECURITYCLASSIFICATION
UNCLASSIFIED/UNLIMITED J SAMEASREPORT ] DTICUSERS Unclassified
22a NAMEOFRESPONSIBLE INDIVIDUAL 22b TELEPHONE(IncludeAreacode) 22c OFFICESYMBOL
Myung W. Suh [phone] 54Su
DD FORM 1473.84 MAR 83APReditionmaybeuseduntilexhausted SECURITYCLASSIFICATIONOFTHISPAGE
Allothereditionsareobsolete Unclassified
Approved for public release; distribution is unlimited.
Internal Control
In an EDI Environment
by
Dal Hyeoung Bae
Captain, Republic of Korea Army
B.S., Korea Military Academy, 1984
Submitted in partial fulfillment
of the requirements for the degree of
MASTER OF SCIENCE IN FINANCIAL MANAGEMENT
from the
NAVAL POSTGRADUATE SCHOOL
)p.r.p.mhp.r 1QQ1 *