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EDI 내부통제 영역에 대한 중요성 인식에 관한 연구

초록/해제: 요약 :In recent years, EC(Electronic Commerce) has been spreaded widely and its elemental technology has also been developed. However, it is relatively insufficient for the discussion of EDI internal control in spite of its propagation. This study is to provide the useful information in determining internal planning and atmospheric change of the EDI internal control by investigating the differences of perceptions between internal auditors and computer specialists of the EDI control. The objectives of this study is to capture the distinctive perceptions of the importance of the EDI internal control's objectives and category, in particular, job division, contingent factors, and system efforts. The perceptions of the internal auditor and the computer specialist were not different in the importance of the internal control objectives which are generally value analysis. It was shown that the perceptions also were not different by the EDI internal control category. The results showed that the perceptions were not different in the importance of its objectives by the EDI internal control categories, only except the authorization. In conclusion, it is important to achieve the identity, not the integrity. Therefore, the identity needs to be controlled in order to achieve the most effective internal control objectives.