Open AccessExtranets and XML: The Next Internal Control Challenge
Author(s) -
Rick Elam,
Zabihollah Rezaee
Publication year - 2000
Publication title -
the review of business information systems
Language(s) - English
Resource type - Journals
eISSN - 2157-9547
pISSN - 1534-665X
DOI - 10.19030/rbis.v4i1.5388
Subject(s) - extranet , xml , computer science , world wide web , the internet , intranet
The purpose of this article is to describe the shift of business-to-business trading from Electronic Data Interchange (EDI) to extranets and to discuss some of the internal con-trol challenges created by extranets and the eXtensible Markup Language (XML). This technology raises internal control issues because extranets use the World Wide Web to communicate and because XML is such a powerful and flexible programming language.