It also places less emphasis on security, which tended to find its way into at least four of the traditional Top Ten. Last year, it looked as though the AICPA would kill the format and the 2010 list was not very usable. This year’s list, which I think could benefit by more definition about what technology issues are in the business areas, puts information security as the No. 2 issue followed by data retention polices and structure and remote access with staff and management training rounding out the top five. The remainder are process documentation and improvements as No. 6; saving and making money with technology, No. 7; technology cost controls, No. 8; budget processes, No. 9; and project management and deployment of new technology, No. 10.