At some point, your firm will have to replace (or upgrade) their AIS applications. They may have to do it for technology reasons (aging hardware, decommission software, etc.) or for compliance reasons (AICPA guidelines, regulatory changes, etc.).Using the firm that you work for (or if you are not working, use a firm that you used to work for or a firm that you are familiar with), describe at least two challenges / concerns with upgrading / replacing AIS applications.To support your response, perform a search on the Internet to find an article that supports your recommendation (excluding the readings from this class). Be sure to include (a) the title of the article; (b) a link to it; and (c) a two-sent