2012 TTI Whitepaper

8/2/2019 2012 TTI Whitepaper

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2012 Top TechnologyInitiatives Survey Results


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Securing the in ormation technology environmentis an increasingly complex challenge or publicaccounting rms, businesses and other organizations.The environment continues to evolve and changewith advances in technology such as rom hardwareand ERP systems to virtualization and so tware as aservice (SaaS). Organizations are increasing their useo in ormation technology tools and other resources,adopting new technologies and exploring new ways touse technology.

As the use o in ormation technology continues to grow

and diversi y, so do the risks in managing technology.So it is not entirely unexpected that securing the ITenvironment ranks rst among the top ten in ormationtechnology priorities or CPAs. The survey also oundthat leveraging emerging technologies is a growingissue or CPAs, both in the risks it presents and theopportunities it creates. The ranking is based on the2012 Top Technology Initiative Survey o the AmericanInstitute o Certi ed Public Accountants (AICPA).

Survey respondents generally are con dent aboutthe ability o their organizations (or their clientsorganizations) to meet their in ormation technologygoals or 2012 rom in ormation security to privacyto data management. However, CPAs are concernedabout their organizations being able to avoid a databreach because o the loss o a smartphone, laptop,tablet or other mobile device. It is a concern that iswidely shared. 1 CPAs also were not as con dent in theability o their organizations to leverage the bene tso emerging technologies such as mobile devices andcloud computing or to have the resources to supportnew revenue streams rom these innovations.

Whether you are a fnancial analyst or controller, internal controls auditor, external auditor, raud investigator, or C-level executive, Janis Parthun, CPA, CITP, CGMA,Senior Technical Manager at the AICPA, suggests,you are likely to be exposed to in ormation technology i you interact with data.

Background to the SurveyThe 2012 survey, conducted rom Jan. 17-Feb. 15, wasbased on responses rom 2,259 AICPA members whoare interested in in ormation technology. More than40% are in public accounting rms, a third in businessand industry, and the rest in other sectors such asconsulting or government. Most o the respondentsare at the manager or higher levels in theirorganizations. The survey was developed andmanaged by the AICPAs IT Division, part o MemberSpecialization and Credentialing.

This year, the survey employed a new methodologyintended to explore IT issues in more depth. For the rsttime, participants were asked to rank the top technologypriorities and their level o con dence in the abilityo their organizations or their clients organizations toaddress these priorities. As in last years survey, theyalso were asked to rank the 2012 technology initiativeshaving the most impact on their organizations.

Profciency in In ormation TechnologyAs the survey ound, CPAs at every level o anorganization are dealing with in ormation technologyas part o their day-to-day responsibilities most o thesurvey respondents said they regularly or requentlyencounter IT questions and concerns. Clients o publicaccounting rms and executives in corporations andbusinesses are looking to CPAs or advice and assistancein addressing a range o technology issues. For CPAs,the need to understand technology and to achievepro ciency in the use and management o in ormationare growing in importance. Respondents indicated adesire to attain a higher level o pro ciency in businessintelligence as well as in risk management, raud andin ormation management. By contrast, CPAs generallyare com ortable with their level o pro ciency in thetraditional areas o business reporting, audit/attest andinternal controls.

Introduction

1 Mobile devices expose organisations to unprecedented security risks, reports say, Jeff Drew, CGMA Magazine , Feb. 15, 2012.cgma.org/magazine/news/pages/20125134.aspx


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Survey FindingsThe ollowing is the ranking o the top ten in ormation technology priorities or 2012.

The gure in parentheses is the percentage o respondents who are either con dentor highly con dent their client or organization is achieving its goals.

1 Securing the IT environment (62 percent)

2 Managing and retaining data (61 percent)

3 Managing risk and compliance (65 percent)

4 Ensuring privacy (62 percent)

5 Leveraging emerging technologies (34 percent)

6 Managing system implementation (52 percent)

7 Enabling decision support and managing per ormance (46 percent)

8 Governing and managing IT investment/spending (56 percent)

9 Preventing and responding to raud (60 percent)

10 Managing vendors and service providers (56 percent)

SURVEY RESULTS

FIND THAT SECURINGIT ENVIRONMENT IS

TOP ISSUE FOR CPAS


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Securing the IT environment (in ormationsecurity)The risks: An organization that has not considered allthe vulnerabilities and threats related to in ormationtechnology, and has an inadequate security policy,

could be a serious risk. The loss, the t or compromiseo a mobile device could disrupt an organizationsoperations and result in the loss o sensitive orcon dential client and customer data. A cyber attackcould have the same consequences. Cloud computinghas many bene ts, but complementary risks includeensuring that the vendor providing the cloud servicesis appropriately securing and managing the remoteenvironment.

Risk management: Securing the IT environmentbegins with a risk assessment an organizationthoroughly considers its in ormation technologyvulnerabilities and threats. It then implements policiesto mitigate those risks, including the sa eguarding o networks and servers rom cyber attack, securing allmobile devices including laptops, tablets and mobilephones rom data breaches, and ensuring that datawill be sa e in the event o a cyber attack or mobiledevice loss. In addition, care ul vendor due diligenceand obtaining Service Organization Control (SOC)reports can help ensure that cloud computing risksare also identi ed and mitigated.

Managing and retaining dataThe risks: An organization whose data managementpolicies and procedures are insu cient or ine ectiveis exposed to the consequences o poor datamanagement or example, business decisionsor client advice may be based on incomplete orinaccurate data. Another issue is storing data inoutdated or incompatible ormats or retrieval, orimproperly backing up data, which can result inirrevocable loss o data.

Risk management: Managing and retaining datarequires an organization to understand the internal,legal and compliance-related requirements or dataretention and develop policies and procedures tosatis y those requirements. The organization has to

be able to back up its data and to restore data in theevent o a data loss (or a need to access historicaldata). In addition, it must be able to manage the costo storing and archiving data.

Managing risk and complianceThe risks: Organizations that do not understandand have not considered the risks associated within ormation technology are not prepared to mitigatethose risks. As a result they may be especiallyvulnerable. By contrast, a sound risk managementpolicy can help a company to reduce its risks. Andcompanies with mature risk practices have strongernancial results, according to an Ernst & Young study. 2

Risk management: In the past two years a number o companies have increased the time and resources

devoted to risk management and CFOs are assumingmore responsibility or risk management. 3 To manageIT risk and compliance, an organization conducts arisk assessment, looking at vulnerabilities and threatsincluding those related to emerging technologieslike cloud computing, mobile technologies and socialmedia. It then designs policies and internal controlsto reduce IT-related risks to an acceptable level andit monitors the e ectiveness o those controls. It alsodevelops policies to detect management overrideabuse within IT-dependent systems. Finally, it ensuresthat it has adequately deployed automated controlsto achieve separation o duties.

In managing risk and compliance, business enterprisesmust address a number o complex risks such as threatsto cyber security and the sa eguarding o in ormation. Inresponse, boards o directors and senior management o more organizations are adopting enterprise-widepolicies and procedures or risk management. But not all organizations are on board. Despite the growingtrends towards adopting a broader top-down approachto risk oversight, not all organizations have taken stepsto modi y their procedures or identi ying, assessing and managing risks, and in communicating risk in ormationto key stakeholders, both internal and external to theorganization, according to a report o the AICPA and North Carolina State University. 4

2 Managing Risk for Better Performance, Ernst & Young.ey.com/GL/en/Services/Advisory/Turning-risk-into-results-Managing-risk-for-better-performance

3 Keeping Cool in the Hot Seat, Kate OSullivan, CFO.com, March 1, 2012.www3.cfo.com/article/2012/3/risk-management_risk-management-cfo-concerns-cfo-role-responsibilities (see marker p. 6)

4 Report on the Current State of Enterprise Risk Oversight: 3rd Edition, Research Conducted by the ERM Initiative at NC State on Behalf of theAmerican Institute of CPAs Business, Industry & Government Team, August 2011.aicpa.org/interestareas/businessindustryandgovernment/resources/erm/downloadabledocuments/current_state_erm_3rdedition.pdf

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5 Security Breach Laws and What a CPA Needs to Know About Privacy, James Bourke, CPA, CITP, CPA Insider, August 20, 2011.cpa2biz.com/Content/media/PRODUCER_CONTENT/Newsletters/Articles_2011/CPA/Aug/SecurityBreach.jsp

6 IDC: More Mobile Internet Users Than Wireline Users in the U.S. by 2015, IDC press release, 15 September 2011.idc.com/getdoc.jsp?containerId=prUS23028711

Ensuring privacyThe risks: Privacy concerns the rights and obligationso individuals and organizations with respect to thecollection, use, retention, disclosure and disposal o personal in ormation. A breach o privacy rom dataleaks rom mobile technology, data breach in theorganization, cyber at tack or other causes could resultin the unauthorized disclosure o personal in ormationabout employees, clients or customers and others.

Risk management: Most states have enactedprivacy laws concerning the rights and obligationso individuals and organizations with respect to thecollection, use, retention, disclosure and disposalo personal in ormation. Many impose signi cantand pain ul penalties or violations such as a breachin client data. 5 To ensure privacy, CPAs in publicaccounting and business need to know the privacylaws o their home state as well as those o statesor countries where their organizations and theirclients and/or customers do business. Organizationsestablish privacy policies that address privacy lawsand requirements, put privacy sa eguards andcontrols in place, and secure data and systems tominimize the risk o a privacy breach. I there is abreach, an organization is prepared to quickly detectit and respond.

Leveraging emerging technologiesThe risks: Smartphones, tablets, cloud computingand other emerging technologies have enabledCPAs to access, use and manage in ormation mostanywhere, anytime; and they and other users aretaking ull advantage. By 2015, more U.S. Internetusers will access the Internet through mobile devices

than through PCs or other wireline devices.6

But thisunprecedented access to in ormation has brought

new challenges or CPAs. Not only must CPAsunderstand and keep abreast o advancements inemerging technologies, they must also be preparedto assist their organizations to develop policies andprocedures or their use, including security andprivacy protections, and to identi y and und revenueopportunities and realize other bene ts.

Risk management: Emerging technologies are drivingchange and innovation in markets, industries andorganizations worldwide. The challenge or CPAsand their organizations is rst to understand the risks

in technologies that by de nition are continuing toevolve. Organizations can then develop the plans,policies and systems to manage these risks, to trainsta in the use o these technologies (or hire outsidetraining providers), and access the nancial resourcesand make decisions about how to capitalize on therevenue-generating opportunities in emergingtechnologies.

LEVERAGING EMERGING TECHNOLOGIES

IS A GROWING CHALLENGE

To leverage emerging technologies, CPAs need to work with their IT counterparts (e.g., CIOs, IT Directors, IT consultants) to determine which emerging technologiescan help to increase revenues, reduce costs, or otherwise improve the organizations ability to achieveits mission. Donny Shimamoto, CPA, CITP, CGMA, and chair o the AICPAs IT Executive Committee explains:By partnering with IT, who will provide the technology expertise, CPAs can help their organizations build agood business case that balances the risk o emergingtechnologies with the potential benefts.

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Managing system implementationThe risks: An organizations strategic goals driveits system implementation. I the goals and theimplementation are not aligned, the organization mayonly partly meet its business goals or implementation or not meet them at all. It may not realize its returnon investment or an implementation project, andit may have other problems such as converting ortrans erring data inadequately.

Risk management: To manage system implementation,an organization establishes a strong alignment

between its strategic goals and IT-related projects.In evaluating new projects, it considers therecommendations o internal advocates who know howto establish a strong business case or such projects.It analyzes and documents the business requirementsor such projects, and it evaluates their value based onreturn on investment, earned value analysis and othercriteria. Finally, it ensures the quality and integrity o project data.

Enabling decision support and managingper ormanceThe risks: The reports provided to management shouldbe aligned with an organizations strategic goals.However, this may not be the case i the organizationsdata architecture does not support an e ectivereporting system, or management has not supportedan investment in business intelligence related projects.As a result, management may receive inaccurate orincomplete reports, and, consequently, may be at risko making poorly in ormed business decisions.

Risk management: Enabling decision support andmanaging per ormance means that an organizationmaintains a strong alignment between its strategicgoals and the reports provided to management.It has a management reporting environment andbusiness intelligence in rastructure that supportse ective decision-making. Its management has agood understanding o how data fow through the

organization and how those data support decision-making. Management uses reports that containhigh-quality data the data are accurate, complete,timely and auditable. Executives understand thetechnology options available to support businessintelligence related initiatives, and they support theorganization in implementing business intelligenceand per ormance management initiatives.

Governing and managing IT investment andspendingThe risks: I an organization does not have e ective

in ormation technology governance policies andprocedures, or an alignment between its IT andbusiness strategies, it may not have a clear idea as tohow to invest in in ormation technology, or how toprioritize its spending. As a result, it may overspend orunderspend on in ormation technology initiatives, andnot receive an adequate return on its investments inIT initiatives. Investment in IT should provide bene tsand synergies, a survey respondent commented.

Too many disparate technologies, plat orms and weakinterconnections diminish the bene ts o IT whileraising costs.

Risk management: An organizations ability to governand manage IT investment and spending dependson it having a strong alignment between itsmission/strategic plan and its IT strategy as well as astrong IT governance unction. The organization is ableto prioritize IT initiatives and related spending, manageits investment in such initiatives, and analyze the valueo its IT investment port olio. A risk-based approachcan help organizations to invest wisely. Accordingto a guide on IT security or CPAs, the idea is totabulate assets and holdings, assign them some valueand then calculate the probability that a risk or threatmight actually be realized in the orm o a loss. It isprudent to take a risk-based approach when doing this,spending no more than the amount that might be lost,in order to reduce risk to an appropriate level. 7

7 ABCs of IT Security for CPAs: A CPAs Introduction to IT Policies and Procedures, Ed Tittel, AICPA.aicpa.org/interestareas/informationtechnology/resources/informationsecuritymanagement/downloadabledocuments/abcssecurity2_policyprocedure.pdf

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Preventing and responding to raudThe risks: In ormation technology has acilitatedthe perpetration o raud in organizations. Thoseorganizations that do not know how to identi yIT-related raud, do not have policies to prevent suchraud, and do not have plans to respond to a raud,are particularly vulnerable. Likewise, organizationsare at greater risk i they do not have policies toprevent management override oppor tunities withinnancial-related systems. I a raud does occur, theseorganizations may not have plans in place to respond.

Risk management: To prevent and respond toraud, an organization considers the raud risksassociated with in ormation technology, designspolicies and internal controls to mitigate such risks,and establishes policies to detect managementoverride abuse. I a raud is perpetrated, it isprepared to respond.

Managing vendors and service providersThe risks: Contracting with a vendor or serviceprovider can save an organization time and money:the provider may have the knowledge and expertiseto per orm work more e ciently and at less costthan the company itsel . But there are risks. Theorganization may not know how to seek the rightservice provider. It may not know how to negotiatea service level agreement (SLA), or example, itcould nd itsel locked into an agreement withoutenough fexibility to adjust or exit the contract. Thecompany may unknowingly take on the risks o the

vendor, or it may come to distrust the vendor onissues o security or con dentiality or processingintegrity; or it may nd the vendor is not complyingwith terms o the SLA.

Risk management: An organization assesses therisk o using a provider, identi es reliable providers,per orms the necessary due diligence be oreengaging a provider, and analyzes the costs o engaging a provider. It validates the su ciency andcompleteness o the terms and conditions in a SLAand it knows whether the provider is in compliancewith the SLA. The organization negotiates a fexiblecontract with the provider i it chooses, it canreasonably adjust or exit the contract.

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While the top three initiatives in 2012 were 1) in ormation security, 2) remote access and3) control and use o mobile devices, the top three in 2011 were 1) control and use o mobile devices, 2) in ormation security and 3) data retention policies and structure. Whatthis comparison shows is that in ormation security and control and use o mobile devicesremain among the top concerns o CPAs. This year, remote access replaced data retentionpolicies in the top three, which may not be surprising, given CPAs continuing concerns

about remote access issues such as cloud computing.

Impact o Technology Initiatives in 2012

1 In ormation security securing the IT environment

2 Remote access

3 Control and use o mobile devices

4 Business process improvement with technology

5 Data retention policies and structure

6 Privacy policies and compliance

7 Sta and management training

8 Spreadsheet management

9 Overall data proli eration and control

10 Portals vendor and client/customer

INFORMATIONTECHNOLOGY INITIATIVES

As in 2011, thisyears survey asked

respondents to list thetop ten in ormationtechnology initiativesthat are having themost impact on theirorganizations.


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The responses o CPAs in public accounting andin business and industry were analyzed to provideanother perspective on the survey results.

The ollowing are the top ten technology prioritiesrom the perspective o those in public accountingand those in business.

Public Accounting and Businessand Industry Perspective

Public Accounting Perspective Business and Industry Perspective

Securing the IT Environment Securing the IT Environment

Managing and Retaining Data Managing Risk & Compliance

Ensuring Privacy Managing and Retaining Data

Managing Risk & Compliance Managing System Implementations

Leveraging Emerging TechnologiesEnabling Decision Support and ManagingPer ormance

Preventing & Responding to Fraud Leveraging Emerging Technologies

Governing & Managing IT Investment &Spending

Governing & Managing IT Investment &Spending

Managing System Implementation Managing Vendors & Service Providers

Enabling Decision Support and ManagingPer ormance

Ensuring Privacy

Understanding IT Impacts o Legislation,Regulations and Standards

Preventing and Responding to Fraud

1.

2.

3.

4.

5.

6.

7.

8.

9.

10.

1.

2.

3.

4.

5.

6.

7.

8.

9.

10.

As with the overall survey responses, those romCPAs in public accounting ranked securing the ITenvironment as the No. 1 goal or their organizations in2012. The other priorities o CPAs in public accountingand business matched the overall priorities, exceptthat public accounting CPAs included understandingthe IT impacts o legislation, regulation and standardson their top ten (in lieu o managing vendors &service providers). While the priorities were nearly thesame, the rankings di ered somewhat. For example,managing system implementation ranked No. 8 on thepublic accounting list but No. 4 on the business andindustry list.

In summary, CPAs generally are con dent o the abilityo their organizations (or their clients organizations) tomeet their top technology goals or 2012. Their mainconcerns are whether their organizations can avoid datacompromises rom losses o mobile devices. They alsoare concerned about the ability o their organizationsto leverage the bene ts o emerging technologies.CPAs can address these concerns by assisting theirorganizations to address the risks in the increasing useo mobile technology and to capitalize on the bene tsthat emerging technologies have to o er.


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Which Industry do you work in?

What is your job responsibility in your irm or organization?

How o ten do you encounter in ormation technology questions or concerns in your ield o work?

Public Accounting - In Firm

Business & Industry

Public Accounting - Advisory

Other

Not-for-profit

Consulting & Law

Government & Military

Education905

55

124

122

84

102

107

753

Staff

Director/VP

Manager

OtherAudit Committee

Executive/Partner

905

482

4

961

226

412

Frequently

MinimalNever

Regularly

1026

10

279

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How confident are you that your client or organization is appropriately:

Ranking Topic Con denceIndex

Percentage o Respondents Whoare Con dent orHighly Con dent

1 Using service organizations and SOC Reports 3.09 30%

2 Leveraging emerging technologies 3.11 34%

3 Understanding IT impacts o legislation, regulations and standards 3.23 40%

4 Enabling decision support & managing per ormance 3.34 46%

5 Managing system implementations 3.45 52%

6 Governing and managing our IT investment/spend 3.55 56%7 Managing vendors & service providers 3.55 56%

8 Preventing & responding to raud 3.60 60%

9 Managing & retaining data 3.61 61%

10 Securing the IT environment 3.65 62%

11 Ensuring privacy 3.66 62%

12 Managing risk & compliance 3.68 65%

Confdence Level o the Top Priorities

What are the top five priorities for your client or organization in 2012?

Ranking Priority RespondentCountPercentage o

Total Respondents

1 Securing the IT environment 1,442 64%2 Managing & retaining data 1,349 60%

3 Managing risk & compliance 1,279 57%

4 Ensuring privacy 1,047 46%

5 Leveraging emerging technologies 1,033 46%

6 Managing system implementations 948 42%

7 Enabling decision support & managing per ormance 927 41%

8 Governing and managing our IT Investment/ Spend 925 41%

9 Preventing & responding to raud 792 35%

10 Managing vendors & service providers 621 27%

11 Understanding IT impacts o legislation, regulations and standards 454 20%

12 Using service organizations and SOC Reports 91 4%

13 Other 68 3%

The 2012 Top 10 Technology Priorities

Ranking is rom LEAST con ident to the MOST Con ident (5.0).


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Please indicate your agreement with the following statements based on the following scale -I am confident that my client or organization:

Ranking Factor to Consider Con denceIndex


1 Is adequately managing the cost o storing and archiving data 3.68 61%

2Has appropriately designed data retention policies and proceduresto meet our data retention requirements

3.71 66%

3Understands data retention requirements (internal, legal andcompliance-related) 3.86 74%

4Is properly backing up its data and will be able to restore data in theevent o an operational data loss or need to access historical data

4.02 78%

No. 2 - Managing & Retaining Data


No. 1 - Securing the IT Environment



1 Has properly protected all mobile devices to prevent a data breach 3.20 41%

2 Will be sa e in the event o a cyber attack or mobile device loss 3.22 40%

3Has considered all o the relevant vulnerabilities and threatspertaining to IT

3.39 50%

4

Has a security policy that addresses in ormation security risks

appropriate to our size o organization and industry 3.57 59%5 Has properly protected our network/servers rom cyber-attack 3.69 63%




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1Has considered all o the relevant vulnerabilities and threatspertaining to IT, including those related to emerging technologieslike cloud computing, mobile technologies, and social media

3.36 48%

2Has appropriate policies in place to detect management overrideabuse within IT-dependent systems

3.37 47%

3 Is e ectively monitoring the e ectiveness o our IT-related internalcontrols 3.39 48%

4Has been able to adequately deploy automated controls to achieveseparation o duties

3.39 49%

5Has conducted an IT risk assessment appropriate to the level o complexity o our IT environment

3.45 52%

6Has appropriately designed our policies and internal controls toreduce our IT-related risks to an appropriate level

3.53 56%

7Has a good understanding o the appropriate regulatory andcompliance requirements related to IT or our size o organization

and industry

3.54 56%

8 Understands the risks associated with In ormation Technology ( IT) 3.86 73%

No. 3 - Managing Risk and Compliance



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Please indicate your agreement with the following statements based on the following scale -I am concerned that:


1There is an increasing need or organizations to protect PII (personally identi ablein ormation) due to use o location-based services

3.89

2 Private data will be disclosed in the event o a data breach in our organization 3.50

3There are stricter regulatory en orcements by state, ederal, and governmentand internationally related to Privacy

3.48

4Private data will be disclosed in the event o a breach in the cloudcomputing environment

3.46

No. 4 - Ensuring Privacy (Concern Factor)

Ranking is rom MOST con ident to the LEAST Con ident (5.0).

No. 4 - Ensuring Privacy (Confdence Factor)



1Will be able to quickly detect and respond to a privacybreach incident

3.42 47%

2Has put the appropriate privacy sa eguards and controls in placeto minimize our risk o a privacy breach

3.68 63%

3Has appropriately secured our data/systems to minimize our risko a privacy breach

3.70 63%

4Has a good understanding o the appropriate regulatory andcompliance requirements related to privacy o data or our sizeo organization and industry

3.73 65%

5Has a privacy policy that addresses the requirements and risksappropriate to our size o organization and industry

3.74 65%




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1Has the appropriate sta and resources to support new revenueopportunities related to IT

2.93 27%

2Has the necessary knowledge to identi y on new revenueopportunities related to IT

3.19 36%

3Understands and is appropriately managing the risk associated with

emerging technologies3.29 43%

4Has access to resources (e.g., training, consultants, internal sta /knowledge) to enable sta to leverage new technologies

3.39 51%

5Has the nancial resources (e.g., capital/credit) to support adoptiono emerging technologies

3.46 54%

Impact o Technology Initiatives in 2012


Please identify the level of impact of the following technology initiatives on your organizationand its key constituents for 2012.

Ranking Priority Impact Index

1 In ormation security 3.47

2 Remote access 3.39

3 Control and use o mobile devices 3.35

4 Business process improvement with technology 3.26

5 Data retention policies and structure 3.26

6 Privacy policies and compliance 3.26

7 Sta and management training 3.25

8 Spreadsheet management 3.08

9 Overall data proli eration and control 3.06

10 Portals (vendor and client/customer) 3.05

Note: Similar to 2011, this years survey asked respondents to list the top ten in ormation technology initiatives that are having the most impact on their organizations.

No. 5 - Leveraging Emerging Technologies



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Documents

2012 TTI Whitepaper