Article Abstract:
Computer security is a growing concern among businesses in the 1990s, especially with the advent of new technologies such as local area networks, distributed processing, electronic data interchange, online processing and external connections. According to a recent survey, more than 50% of over 1,000 North American companies polled have suffered financial losses in 1993 and 1994 due to breaches in information security. Companies are urged to take a proactive stance in managing their computer departments to prevent further losses.
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Article Abstract:
Attendees at the 1999 CICA Studies & Standards Information Technology Advisory Committee have agreed that the need to address issues as they develop is the most critical issue facing today's accountants. Among the issues that are forecasted to affect the future not only of the profession but those of its practitioners as well are electronic commerce, information security, new business models, electronic money, electronic evidence, privacy, Year 2000 compliance, disaster recovery, and training and technology.
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Article Abstract:
Accounting and auditing information can be obtained from sites on the Internet. These sites can be quickly accessed by means of search engine software such as InfoSeek Guide and AltaVista. However, a site's usefulness can only be determined by scanning its contents. Recommended accounting sites include the CICA Web page which contains text of exposure drafts and the Canadian government page which provides data on public departments.
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