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?
- Digital signatures using public key cryptography to encrypt and verify the sender's identity and payload integrityCevap
- BPeriodic batch processing of payment files at off-peak hours to systematically prevent transaction interception
- CUser password access controls restricted to individual accounting data entry workstations
- DConverting 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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Non-repudiation and Security Controls in EDI and EFT Accounting