Which of the following statements is correct concerning internal control when a client is using an electronic data interchange system for its sales?
a. Controls should be established over determining that all suppliers are included in the system.
b. Encryption controls may help to assure that messages are unreadable to unauthorized person.
c. A value-added network (VAN) must be used to assure proper control.
d. Attention must be paid to both the electronic and "paper"versions of transactions.
Answer: b.