Discussion 1: "Integrity vs. Availability"
Respond to the following:
• In the global enterprise, firms are insistent that their accounting information systems (AIS) and other key systems are available 100% of the time, and that these systems are the highest in integrity. Evaluate how a firm manages the balance of high availability with high integrity in these days of tight budgets and additional oversight from regulators.
• As a student taking online classes or relying on online resources such as libraries and tech support, evaluate the benefits of the school providing you with 24 / 7 access to these resources in relation to the costs incurred by the school itself.
Discussion 2: "The 21st Century Auditor"
Respond to the following:
• The 21st century auditor requires knowledge of technology and accounting information systems in addition to his / her understanding of accounting concepts and guidelines. The degree of knowledge in technology and AIS will vary with each auditor. Recommend the top-five technology and AIS skills that the 21st century auditor should have. Justify your recommendations.
• Now, recommend a series of actions that need to be taken by auditors and their firms to ensure that the auditors maintain their skills.
The response should include a reference list. Double-space, using Times New Roman 12 pnt font, one-inch margins, and APA style of writing and citations.