In the midst of the current coronavirus (COVID-19) pandemic and resulting mitigation efforts, many organizations have turned to technology to solve the problems that have arisen during the crisis. Working remotely has become the norm, but typical processes and procedures need to be adjusted, and in some cases, rethought, as a consequence. All fields of practice have been affected–accounting, auditing, taxation, financial planning, management, government, not-for-profits–albeit in different ways.

A variety of articles this month addresses the different ways technology can and have been used to help people and organizations adapt in the current crisis. This month's Internal Audit column, for example, looks at how this vital discipline can provide valuable advice on how an organization is responding to the COVID-19 crisis. And our regular Tech Talk column continues to review online resources for coronavirus relief, expanding the coverage from government resources to professional associations.

In one of this month's feature articles, Deniz Appelbaum, Shaun Budnik, and Miklos Vasarhelyi discuss the technologies that CPAs can utilize to make remote auditing a possibility. Electronic document collection is a familiar option, but there is also the possibility of using remotely piloted drones with secure video feeds to perform inventory observation. The impact of cloud computing in the current remote work environment is the subject of another feature. Authors Meredith Stein, Vincent Campitelli, and Steven Mezzio identify the opportunities presented by cloud computing, as well as the associated risk and responsibilities of this disruptive technology. Finally, cybersecurity has been a major concern of business leaders for many years. COVID-19 has changed managers' priorities in this area. Joel Lanz and Bruce I. Sussman describe how small and medium-sized entities can implement an information security program in today's environment.