EDI : audit and control /

Sparad:
Bibliografiska uppgifter
Institutionell upphovsman: National Computing Centre
Övriga upphovsmän: Walden, Ian, Braganza, A. (Ashley)
Materialtyp: Bok
Språk:English
Publicerad: Manchester : NCC Blackwell, 1993.
Ämnen:
Innehållsförteckning:
  • 1. EDI developments around Europe / Ashley Braganza
  • 2. Records management / Graham Southwood
  • 3. The impact of EDI on audit. 3.1. Audit, auditors and financial audit / Willie List. 3.2. Impact of EDI on security audits / Ken Slater. 3.3. Performance audits for EDI / Robert Picard and Christophe Brunet
  • 4. EDI and public sector auditing. 4.1. HM Customs and Excise: requirements for control over electronic tax invoicing / Dave Watts. 4.2. The impact of EDI on public authority audit procedures / Malcom Gorringe and Joanne Curson
  • 5. EDIFICAS: a Pan-European initiative in EDI, accounting and auditing / Bernard C. Williams
  • 6. Risk analysis for EDI systems / David Birch
  • 7. Technical security: control mechanisms / Richard Griffiths
  • 8. Information Technology security evaluation and certification / Stephen Marsh
  • 9. Record-keeping and evidential requirements / Ian Walden. 9.2. Record-keeping and evidential requirements in the UK / Ian Walden.
  • 9.3. EDI and French laws / Pascal Grin. 9.4. Record-keeping and evidential requirements in Continental Europe / Matthew Heim. 9.5. EDI evidence and record-keeping: an American perspective / Benjamin Wright
  • 10. Establishing legal security / Ian Walden
  • 11. Auditing EDI: case studies. 11.1. Audit and control issues for Asda Stores Ltd / Sandra Davies and Grahame Robson. 11.2. EDI implementation for the Dental Practice Board / Robin Nicholson
  • App. A1 Customs and Excise guidelines
  • App. A2 FRAG 5/92: Accounting Records
  • App. A3 Chartered Institute of Secretaries: UK Record-keeping requirements
  • App. A4 UK EDI Association Standard Interchange Agreement
  • App. A5 List and addresses of relevant audit organisations.