Abstract
Electronic data interchange (EDI) systems involve the direct exchange of structured business data between trading partner computer systems. A reliable internal control structure is the primary means of providing assurance of information integrity in EDI systems. This paper reports the results of a study that examined information system (IS) managers’ and computerised information system (CIS) auditors’ judgements of the relative importance of elements of the internal control structure for EDI systems, using the analytic hierarchy process (AHP). It then assessed the degree of consensus in their judgements. Generally consensus was found to be high. However, the areas where there was lack of consensus may indicate potential areas of control weakness in EDI systems.
Published Version
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