Choice "B" is correct. Because EDI speeds transaction processing, the business cycle is generally shortened and year-end receivable balances are reduced.
Choice "d" is incorrect. An EDI environment requires greater testing of computer controls.
Choice "a" is incorrect. An EDI environment does not affect the ability to apply statistical sampling techniques to account balances.
Choice "c" is incorrect. EDI is often implemented through communication intermediaries, requiring reliance on those providers for provision of appropriate security measures.
