A survey of 108 information technology directors in 14 industry sectors shows that corporate America is disturbingly behind schedule in dealing with the Year 2000 issue, says Jim Woodward, senior vice president of Cap Gemini America's TransMillennium Services. Only 33% have a detailed plan in place and only 20% have begun implementing a full-fledged strategy. Failures related to the Year 2000 issue have already been experienced by 7% of the survey sample. For consumers, Woodward says 1998 isn't too early to create a survival strategy. "Start keeping hard copies of financial records and test personal computers to make sure they'll handle the problem correctly. And review investments to see what companies are doing to address the problem." The tracking poll was conducted for Cap Gemini by Dr. Howard Rubin. CEO, Rubin Systems Inc., N.Y.