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Business Technology Trends

Technology WWW : Intranet, Extranet E-Commerce Infrastructure On-line payment, billing, account management, etc. Customer Relationship Mgmt (CRM) Wireless/Mobile Infrastructure and Applications Application Integration. Management Availability Business Continuity Disaster Recovery

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Business Technology Trends

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  1. Technology WWW: Intranet, Extranet E-Commerce Infrastructure On-line payment, billing, account management, etc. Customer Relationship Mgmt (CRM) Wireless/Mobile Infrastructure and Applications Application Integration Management Availability Business Continuity Disaster Recovery Security Safeguarding Confidentiality, Privacy Cost Containment “Sourcing” Management Business Technology Trends

  2. Spin off of IT consulting services Consolidation around IT risk management and security/privacy Harmonization of IT assurance services WebTrust SysTrust Numerous Business/ IT certificates striving for recognition Development of Acc/ IT interest groups: Au, UK, US, Cda AICPA “CITP” ISACA/Gartner alliance around IT governance Professional Developments

  3. AICPA Top Technologies 2001

  4. Technology Issues • Based on CICA/AICPA committees/TFs • Secure Electronic Commerce, Info Security and Control, Internet, Internet payment systems, Privacy, Electronic Evidence, Disaster Recovery, Enterprise Systems, Year 2000 and Training were the significant issues

  5. Secure Electronic Commerce • Connection is an issue • Firewalls and security need to be strong • Hardware and software issues

  6. Information Security and Control • Security is critical especially now with complex systems • We need to be able to audit and assess

  7. Internet • Kids can use it more effectively than we can • Great opportunities for clients and us

  8. Electronic Money/Inet Payment Systems • Required on the web • Digital cash presents new challenges including taxation and impact on monetary policies as ability for country to control inflows/outflows is diminished

  9. Privacy • Biggest issue worldwide on WWW • Countries are legislating • Great consulting/assurance opportunity

  10. Electronic Evidence • Use of paper in audit declining • How do you authenticate evidence • How do you authenticate working papers? • What is permissible? • No court decisions yet

  11. Enterprise Resource Systems • ERS • SAP, Peoplesoft, JD Edwards becoming standard for large • Moving to medium • Complex • Complex audit challenges

  12. Disaster Recovery • Plan is paramount • 55% do not have one in place • need to look at all business aspects • New focus came with Y2K

  13. Training and competency • Need training • current CAS and CPAs need technology training • technology is more than Microsoft Office

  14. CISA IS Auditing Management of IS Accounting Information Systems Introduction to Computers Computer Programming Data Base Management Systems Computer-based Communication Networks Systems Analysis and Design CITP Business IT Strategic Planning IS Management Enterprise IT Architecture System Reliability Business Process Enablement Systems Development/Acquisition and Project Management Specialization Knowledge Areas

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