Technology Alerts.

• Author: Love, Jerry L.
• Position: Issued by the AICPA Information Technology Membership Division

In May 1991, the AICPA Governing Council authorized formation of the AICPA Information Technology Membership Division. One of its purposes poses was to focus on the technology needs of AICPA members.

The division has from time to time published Technology Alerts, which provide members - in timely and brief (usually two pages long) manner - with useful information on a variety of high-tech topics. Information Technology division members automatically receive Technology Alerts. For more information, contact Andrew Gioseffi at (212) 596-6020, or at AICPA, 1211 Avenue of the Americas, New York, N.Y. 10036.

This column will summarize those Technology Alerts that may have some importance to CPAs in tax practice. * Virus Update, January 1993, by Robert C. Wynne, CPA This update warns about the dangers of viruses beyond the most publicized ones (such as Michelangelo), and offers some recommendations on protecting computer systems.

As many as three new viruses are created per day. Although most have a common fingerprint that allows anti-virus software to detect them, there are some new strains that mutate each time the virus is spread.

To protect a computer system, users should practice safe computing: 1. Do not put a new floppy disk into the system unless the disk has been tested first. 2. Keep a bootable DOS disk and the newest anti-virus software available Oust in case). 3. Protect original disks after installing them, in case there is a virus and libraries and software need to be reinstalled. 4. Check any files downloaded from bulletin boards. 5. Sign up with an anti-virus service. * Tape Backups May Not Be Enough, March 1993, by Larry J. Wolfe, CPA This alert warns that sooner or later (e.g., in the event of a natural disaster, fire or hard disk burnup), users will have to rely on backups to restore their computer system. By following these 11 quick tips, adequate backup is ensured: 1. Make fun backups. 2. Use the verify option. 3. Back up every day. 4. Test the backups. 5. Use a single tape. 6. Store backup tapes offsite. 7. Maintain a DOS-bootable disk. 8. Permanently save some tapes. 9. Rotate new tapes. 10. Log out workstations. 11. Back up local drives. * Fax Magic, September 1993, by Donald J. Cockburn, FCA This alert warns of the dangers to an audit practice of using information received via fax transmission.

Of course, there are always normal transmission problems of not receiving all the pages, illegibility and text on thermal paper...