Abstract
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.