Information technology is widely used in the CA profession for tasks like auditing, accounting, and filing returns. IT provides benefits like faster communication, electronic storage, and protection of records. However, IT use also presents threats in terms of security issues and potential cybercrimes. Emerging technologies like e-learning and satellite learning are transforming CA education by enabling flexible and distance learning. These technologies provide learning opportunities to more students and help foster skills through social networking platforms. Overall, IT is a key enabler but also requires adequate controls and security to mitigate risks.

2. Contents
1. Use of Information Technology in CA
profession
2. Threats due to Information Technology &
Security issues in Cyber Law
3. Technology in CA Education – Satellite
Learning & E Learning.

3. About Information Technology
 Information: When data is processed, organized, structured or
presented in a given context so as to make it useful, it is called
Information. It is piecemeal, fragmented, particular, timely, flow of
messages and acquired by being told.
 Technology: Technology is the collection of technique , methods or
processes used in the production of goods or services or in
accomplishment of objectives, such as scientific investigation.
Technology can be the knowledge of techniques, processes, etc or
it can be embedded in machines, computers, devices and factories ,
which can be operated by individuals without detailed knowledge
of the working of such thing.

4.  Information Technology (IT) : It is the application of computers and
telecommunications equipment to store, retrive , transmit and
manipulate data often in the context of a business or other
enterprise. The term is commonly used as a synonym for
computers and computer networks, but it also encompasses other
information distribution technologies such as television and
telephones. Several industries are associated with IT, including
computer hardware, software, electronics, semiconductors,
internet, telecom equipment, e-commerce and computer services.
 IT is a key enabler in modern enterprises and relevance of IT on
auditing in terms of risks; security, control and change required in
audit process and procedures; cannot be ignored.

5. Use of IT in CA profession
 In CA Profession Information Technology (IT) is use in each
and every level of operation ( like in auditing, accounting,
return filing ,etc).
 Audit broadly would involve the process of evaluating and
reporting the adequacy of system controls, efficiency ,
economy, effectiveness and security practices to assure that
assets and information resources are safeuarded, that data
integrity is protected and that the system complies with
applicable policies, procedures, rules, laws and regulations.
 IT in the present context may be referred as a computer based
tool that people use to work with information and support
the information processing need of an enterprise.
 Faster communication , electronic stroage and the protection
of records are IT gives in CA Profession
 IT enables business enterprises to differentiate their products
and services from their competitors.

6. Whether you are in Industry or in Practice, you
need IT because
It increases effectiveness and economy at
work
Do not become a slave of your technology
Remember that you should carry a solution
and not the technology
IT is supposed to be an enabler and not your
slave master

7. Threats due to Information Technology
& Security issues in Cyber Law
• Data handling capacity of computer combined with
telecommunications technology greatly increases ability of
an individual to access and perhaps to manipulate large
quantities of data- within a relatively short time period :
thus , increasing amount of potential damage or risk of
exposure.
• Ready access to terminals as computerized Information
Systems are highly distributed leads to ease in perpetration
of computer related crimes thereby increasing temptation
for abuse.
• On-line processing of data and validation checks would help
the prospective perpetrator in guessing passwords and aid
in circumventing controls in inputs to co mputer.

8. • Appropriate control are not resident within the
computer system to detect or to prevent the accidents.
If threats are not anticipated and adequate control are
not designed to mitigate or counter them, system and
its resources will be vulnerable.
• The greatest exposure of all is a failure to recognize risk
or potential impacts of those risks.
• Prudence demand that contingencies are to be
anticipated and planning done to handle them.
• Regulation are making it mandatory for auditors to
review the structure and system of governance and risk
management which is embedded in IT in most
enterprises.
• A key requirement of enterprises in IT deployment is to
ensure that business objectives are achieved and not
mere implementation of latest technology.

9. • A key challenge in implementing IT is : “High the
technology, Greater is the need for control”.
• Hence , it becomes critical for enterprises to
implement IT with the not only with right security
but also to create business value and auditors can
play a critical role in reviewing security and
facilitating enterprises to realize business value.
• Enterprises risk include several components such
as business risk , technology risk, operational risk
and other risks.
• Technology risks are faced by enterprises that are
heavily driven by and dependent on technology,
especially where the types of technology used as
rare and keep changing.
• When the technology used fails or becomes
obsolete, the enterprises may not to continue
with its business.

10. Technology in CA Education – Satellite
Learning & E Learning.
Education is not just a word, it’s a base for everything that makes a
person successful, from a daily laborer to the president of the
country, everything is based on education. And therefore it is
very important that it flows via proper medium so that the
objective is achieved.
One such medium is via internet which is becoming a necessity in
this modern era. All we need to know is the correct way and
explore the wonderful opportunities offered by it.
Lets now try to understand what exactly this term e-Learning is?
Going in simple words, one can put it as learning which is carried
out over the internet that is via network is called e-learning.

11. • Technically, E-learning refers to the use of electronic
media and technologies in education. E-learning is inclusive of all forms
of educational technology in learning and teaching. E-learning
includes multimedia learning, computer-based training (CBT),internet-based
training (IBT), web-based training (WBT), online education, virtual education,
• E-learning can occur in or out of the classroom. Although E-learning is
suited to distance learning and flexible learning, but it can also be used in
conjunction with face-to-face teaching, in which case the term blended
learning is commonly used.
• So basically E-learning refers to the use of technology in learning and
education.
• E-learning has an educational approach or tool that supports traditional
subjects. Similarly, e-learning as a technological mediumassists in the
communication of knowledge, and its development and exchange.
Moreover, e-learning is a Study Medium without Teacher and Physical
Classroom and most importantly e-learning is
beneficial Economically because of no use of Paper & Pencil.
• This "e" of e learning should be interpreted to mean "exciting, energetic,
enthusiastic, emotional, extended, excellent, and educational" in addition
to "electronic." Ratherthis "e" should refer to "everything, everyone,
engaging, easy".

12. • "Virtual" is used in that broader way to describe a course that is not
taught in a classroom face-to-face but through a substitute mode that can
conceptually be associated "virtually" with classroom teaching, which
means that people do not have to go to the physical classroom to learn.
Accordingly, virtual education refers to a form of distance learning in
which course content is delivered by various methods such as course
management applications, multimedia resources, and videoconferencing.
Students and instructors communicate via these technologies.
• Educational institutions began to take advantage of the new medium by
offering distance learning courses using computer networking for
information. The biggest one which we can see is the growth of satellite
centers in the past one decade who impart knowledge via the best
teachers in the education industry using the satellite medium. This has not
just led to convenience but also saved a lot of time for students who
earlier spent so much time on commuting. Also the system of watching
the classes later has led to a major change in the concept clearance of the
students which earlier wasn’t possible in case a student wasn’t able to
attend his lectures.
• The emergence of e-learning is undoubtedly one of the most powerful
tools available to the growing need for education. This has allowed
students who desire to pursue their education but are constricted due to
the distance of the institution to achieve education through "virtual
connection" newly available to them. Online education is rapidly
increasing and becoming as a viable alternative for traditional classrooms.

13. • Social networking sites offer much more than just social fulfillment
or professional networking. This in fact also has implications for CA
educators, who now have a vast opportunity to support what
students are learning on the Web sites. "Now they will know what
skills students are learning and what experiences they're being
exposed to, we can help foster and extend those skills,“.
• E-learning may either be synchronous or asynchronous.
• So we can see that we are nearly very close to an era where
the effectiveness of online instruction will be considered
equal to that of face-to-face classroom instructions
• All we need is a proper system in place which motivates the
people in general to make use to this technologically based
system to the maximum capacity possible.