Account auditing; Business risk assessment services; Business risk management; Computer file management; Computerized database management; Computerized file management; Customer relationship management; Data management service for use in reporting debt collection accounts to a collection agency; Data management services for use in debt collection, namely, electronic data collection and on-line claims management; Providing an on-line computer web site that provides commercial financial transaction data, account management, financial reporting, accounting features and related reference information; Vendor management services for compliance