CPAs must understand opportunities and risks of emerging technologies, such as mobile computing, remote computing, social media, Big Data and cloud computing, writes Susan Pierce, CPA, CITP, CGMA, senior technical manager for the AICPA Information Management and Technology Assurance Division. Once they have evaluated these technologies, CPAs "must also be prepared to assist their organizations in developing policies and procedures for their management, including security and privacy protections," she writes.

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