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Zorluk: ZorElectronic Business and Data Interchange in Accounting

A manufacturing firm integrates its enterprise accounting system with an Electronic Data Interchange (EDI) network and an Electronic Funds Transfer (EFT) payment gateway to execute B2B vendor payments automatically upon invoice matching. To maintain internal financial control, which security mechanism specifically guarantees non-repudiation and verifies the authenticity of transmitted financial instructions before the accounts payable ledger is updated?

  1. Digital signatures using public key cryptography to encrypt and verify the sender's identity and payload integrityCevap
  2. B
    Periodic batch processing of payment files at off-peak hours to systematically prevent transaction interception
  3. C
    User password access controls restricted to individual accounting data entry workstations
  4. D
    Converting standardized EDI documents into unformatted plain text before network transmission

Cevap

Digital signatures using public key cryptography to encrypt and verify the sender's identity and payload integrity
Digital signatures utilizing public key infrastructure provide non-repudiation, ensuring that the party sending the electronic payment instruction cannot deny initiating the transaction, while simultaneously confirming message integrity before accounts payable updates occur.

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1
Identify the key objective of the control
The control must ensure non-repudiation and origin authenticity for automated electronic payment instructions.
In automated B2B accounting environments, transactions trigger funds transfer without manual approval, requiring cryptographically secure identification.
2
Evaluate technical security controls in EDI/EFT accounting workflows
Digital signatures use asymmetric encryption to bind the sender's private key to the transmitted data payload.
This guarantees that the instruction originated from the authorized partner and was not altered in transit.

Anahtar Kavram

Non-repudiation and Security Controls in EDI and EFT Accounting
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