Stats Plus Company develops and sells a measuring and global positioning software package used by surveyors throughout the world. The software allows the users to connect to databases in such a way that the surveyors in the field can quickly and accurately calculate land dimensions and boundaries. Stats Plus uses a subscription model to market and sell its product. Subscribers pay a fee, which permits them to download and use the software for a year. After a year, they must pay a fee to re-subscribe. Otherwise, they no longer have access to the software.

Stats Plus was formed several years ago by three partners. Stats Plus has grown rapidly to have a current subscriber base of more than 15,000. Customers input their payment information into a secure web form on the Stats Plus site. One of the partners, Sean, wants an automated system to handle all customer transactions. He has found an open-source system that he likes. He wants to use an open-source system to allow for simplified modification in the future.

Sean is currently using the Thunder accounting system, which is also open-source. It handles all payroll and expense transactions. Sean uses the system to process revenues, but he must enter them manually in weekly batches. Open-source databases are used for all Thunder system data files. This facilitates integrating the Thunder system with online shopping carts and billing systems that also support open-source databases. Sean is evaluating four packages for open-source accounting and billing systems. In his evaluation, security is a major consideration. He wants to make sure that the systems are well protected against hackers.

You are hired as a forensic accountant to consult with Stats Plus.

How would you suggest evaluating the open-source shopping cart systems that are being considered?

How does the open-source nature of the systems affect their security?