Here, the problems are those involved with attracting qualified IT individuals to the profession, and retaining them. Currently, the trend among this set of students is away from accounting and toward other majors like information systems. Advising about how to deal with quality of service issues. Some organization needs to define the components of an effective electronic audit trail. With digital signatures and the need for non-repudiation, an audit trail of 'who did what to whom and when' will be a necessary part of holding people accountable for their actions.
Many transactions already take place only with electronic communication.
There are many elements that need to be considered when relying on electronic evidence. They provide the tools and applications that their clients need to run their businesses and their personal affairs. By creating 'virtual offices,' they enable their clients to be in constant contact via the applications they need to use. If the CPA doesn't do this, clients will go to another source. Postscript When I last spoke with Andrew Gioseffi, he was working to synthesize the huge amount of data produced at the 2001 GDSS lab into several summary reports.