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2.2.1 Insecurity of client's data A paperless engagement also has its limitations. The main issue of using a paperless engagement is the security of clients' information. The ease of transferring electronic files from one computer to another using electronic mail, CDs, floppy disks or other storage media threatens the confidentiality of electronic data. Anyone who has access to a computer can easily obtain information from any electronic files on the computers. In the accounting industry, the confidentiality of the clients' data is extremely important. Although the use of computers allows quick access to information, one may worries that the security of client's data will become impotent. In comparison to the tradition engagements, these confidential documents can be locked up in special file cabinets. Supervisors can determine which employees are permitted to have access to the information. Since the documents are physically locked up, it is quite unlikely that confidential information will be exposed. It is very easy to track down the employee who exposes the information because not everyone has access to it. Also, a great deal of effort is needed for those who do not have access because they will need to physically break open the file cabinet or attempt to steal the file. Consequently, data security is assured for traditional engagements because it is improbable for employees to be implicated in such risky situations.
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2.2.2 Complications of computer usage The other drawback of a paperless engagement is the complications and effort involve in using computers as opposed to tangible paper. Clients usually bring in receipts, bills, bank statements, and other documents in their physical form. Employees need to scan, and group them together so that they are organized if they need to store them electronically. If the clients bring in electronic documents produce using certain software, the computer will need to have the same software to gain access to them. If the electronic files are not managed properly, the incompatibility of different software may hinder the working process of the employees. Also, employees may find it cumbersome to open several applications at the same time to accomplish a few tasks. For example, an employee needs to use Microsoft Excel to perform calculations, and Microsoft Word to prepare written documents. Both of these applications are opened at the same time, and the employee may have to jump back and forth from one to another. Therefore, the employees may have preference for tangible paper because of the complications involved in using computers.
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