Further, both may deal with outsiders' access to the entity's database. Electronic commerce deals with security and integrity of networks involved in the public exchange of information. In contrast, the systems reliability external service deals with the reliability of an entity's internal database on which an outsider might rely. In the future if CPAs are involved in providing assurance about both systems reliability and electronic commerce, users could have confidence in the entire chain of electronic information. Benefits to Customers and Others.
Internal users benefit from the integration of systems and business operations.
Often, the financial systems are designed to accommodate financial reporting, but fail to deliver additional useful data to managers. Managers and other employees must use data developed in systems that do not have the level of controls built into the financial reporting system. Thus, the data that influences operating decisions might be unreliable. External users consider the quality of an entity's internal controls as a measure of management's ability and the reliability of data. When external users share EDI networks with the organization, their operating decisions might be made based on data emanating from the entity's database.