Abstract With the turn of a new century accountants see the need to get involved in the ever-evolving world of computer technology and the Internet. The AICPA saw the need for assurance in electronic commerce, and they found a way for them to benefit from it. It is the WebTrust seal of assurance. Everywhere you turn more and more people are involved with the Internet. Even business are benefiting from the Internet. In 1997 estimates reported …showed first 75 words of 1513 total…

…showed last 75 words of 1513 total…sure that no fraudulent activities can take place. WebTrust officials need to be able to assure consumers that the seal will not be able to be duplicated. They also need to come up with a way to better inform Internet users of what the seal stands for. Overall if things continue to progress as well as they have so far the WebTrust program will be a necessary element for online businesses to survive. ------------------------------------------------------------------------ **Bibliography**