Detailed Answer
(a) The requirement is to identify the process used in
building an electronic data interchange (EDI) system to determine
that elements in the entity’s computer system correspond
to the standard data elements. Answer (a) is correct because
mapping, or “data mapping,” is the processes of selecting the
appropriate data fields from the various application databases
and passing them to the EDI translation software. Answer (b) is
incorrect because translation involves the actual modification of
the data into a standard format that is used by the EDI system.
Answer (c) is incorrect because encryption is a technique for
protecting information within a computer system in which an
algorithm transforms that data to render it unintelligible; the
process can be reversed to regenerate the original data for further
processing. Answer (d) is incorrect because decoding is the process
of making data intelligible. See the Auditing Procedure
Study Audit Implications of EDI for more information on electronic
data interchange.