Electronic commerce

Article Abstract:

The use of electronic data interchange (EDI) in business is on the rise, particularly in North America. Auditors must handle certain issues, such as EDI's general impact on auditing, the emergent risks for the client and the auditor, general and application control considerations and the use of computer-assisted techniques, to better understand the new system and be able to use it to their clients' advantage. Auditors who will use EDI can assess control risk below maximum and diminish substantive testing through an efficient knowledge of the general and applications controls.

Auditing, Information management

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The medium for the message

Article Abstract:

Companies can choose which form of electronic commerce is the best one to use in marketing their products or services. Electronic Data Interchange is a suitable choice for information exchange between two computer systems. The World Wide Web is preferred for transfers between a person and a computer system. Transfers from a computer system to a person should employ fax-back systems, interactive on-line query systems and interactive voice systems. On the other hand, e-mail and fax are best for transfers between individuals.

Telegraph & other communications, Video Retailing Service, All Other Information Services, Software, Internet, Internet software, Marketing, Electronic mail systems, Email, Corporations, Electronic commerce, E-commerce software, E-commerce, Home shopping, World Wide Web, Facsimile transmission

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Virtual customs

Article Abstract:

Canada Customs plans to launch its electronic customs clearance program on Dec. 18, 1995. The program will reduce the agency's clearing workload and expedite imported product clearing for shippers. In addition, it will allow the agency to gather more information about shipments prior to their shipment.

Administration of General Economic Programs, Customs Regulations, Canada, Laws, regulations and rules, Technology application, Customs administration

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