The Internet Encyclopedia (Volume 3)

P1: IML/FFX P2: IML/FFX QC: IML/FFX T1: IML

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Table 1

Lists of Top-10 Technology Issues Identified by the American Institute

of Certified Public Accountants

RANKING

1997

1998

1999

2000

2001

2002

1

Security

Internet, intranets,

private networksand extranets

Y2K issues

E-business

Information security and

controls

Business and financial

reporting applications

2

Image processing

Y2K issues

The Internet

Information security

and controls

E-business

Training and technology

competency

3

Communications

technologies

Security and controls

Information security

and controls

Training and

technologycompetency

Electronically based

financial reporting(XBRL)

Information security

and controls

4

The Internet and

public onlineservices

Training and

technologycompetency

Training and

technologycompetency

Disaster recovery

Privacy

Quality of service

5

Training and

technologycompetency

Electronic commerce

Technology

management andbudgeting

High availability and

resiliency of systems

Training and technology

competency

Disaster recovery

(includes businesscontinuation andcontingencyplanning)

6

The Year 2000

Communications

technologies—general

Disaster recovery

Technology

management andbudgeting

Disaster recovery

Communication

technologies—bandwidth

7

Electronic commerce

Telecommuting/

virtual office

Virtual offices

Electronically based

financial reporting(XBRL)

Qualified information

technology personnel

Remote connectivity

tools

8

Workflow technology

Mail technology

Privacy

Net issues

Quality of service

Web-based and

Web-enabledapplications (Internet)

9

Private networks

Portable technology

Electronic

money

Virtual offices

Electronic audit trail

Qualified information

technology personnel

10

Electronic data

interchange

Remote connectivity

Electronic evidence

Privacy

Application service

provider (ASP)

Messaging applications

(e-mail, faxing,voicemail, instantmessaging)

Source: http://www.toptentechs.com, http://www

.aicpa.org/pubs/cpaltr/jan2000/ebusines.htm,

http://www.aicpa.org/pubs/cpaltr/jan99/top.htm, http://www

.aicpa.org/pubs/cpaltr/jan98/intern.htm,

http://www.aicpa.org/pubs/jofa/feb97/technol.htm

and http://citp.aicpa.org/

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