The second problem and challenge of document management is written by Albert Meijer in 2001 and has been discussed about the opportunities and risks associated with document management. In this article, the results of an international survey conducted by experts on electronic document management are presented. These findings identify opportunities and risks for electronic mail systems, database management systems, office automation systems, web technology systems and intelligent systems. Liability was described as an opportunity and risks related to ICT. Six of the general elements of accountability processes can be illustrated as trigger, responsible person, situation, forum, criteria and sanctions. The trigger may be that a citizen sues a government organization for an inappropriate decision or for legal liability. A responsible person is someone who is held responsible for what happened. It can be held by Parliament or by the director of a government agency. Action or situation for which the person or organization is responsible. It may be necessary to explain what the right decision was or why disaster was not avoided. The forum is Parliament, a court, the media, citizens, peers or scientists. The criteria consist of judging an action or a situation which could result from the law but also from political norms. And the means of sanction is an agreement by which the government organization could be forced to make another decision or fines could be imposed. The concepts of accountability process are divided into three phases which are the information phase, the discussion phase and the sanction phase. The information phase is the forum that brings together data from many sources and reconstructs what happened where the availability of documents is a major concern. We must reconstruct what happened. Govern...... middle of paper...... control can still have important meaning for the creation and capture of records produced by this ICT. The fourth group studied was web technology systems. It was a system with generally accepted standards for storing, retrieving, formatting, and displaying information in a networked environment. Web technology systems can be well known as a website intended only to provide information to users and a website for two-way communication. The final group of technologies studied was intelligent systems. Organizations that use intelligent software risk seeing accountability records become distant in the long term due to software irrelevance and difficulties in maintenance and migration. An understanding of these opportunities and risks can help organizations acceptably implement ICT and ensure records will be available for accountability..