 In this presentation we will discuss the effect of information technology on internal controls. This is of course a big area and a growing area with regards to businesses, internal controls, and auditing. And it's an area where auditors often have to find help, often need specialists. In other words, the auditor is going to be able to know or want to know what type of audit procedures, what type of internal controls are necessary, for example, a good separation of duties, work with the IT professional in order to see whether or not that separation of duties has been implemented into the database system, often with some kind of separation or restriction to the type of information that can be accessed through a database program. So obviously with larger and larger companies, there's going to be a larger and larger IT requirements, larger restrictions of data, and so certain people are going to have access to certain types of things. And that's going to be one of the huge benefits that you can have. You can have a database program that allows different people to have this different