The Alamo American Accounting Association 2002 Annual Meeting
August 14 - 17 Reinvigorating Accounting Scholarship in San Antonio

CPE SESSION 12 - Wednesday, 8:00 AM - 12:00 PM

Data Privacy and Security
[This session has been CANCELLED.]

Description/Objectives:

  • The protection of data and the privacy rights of individuals and corporations are important issues. In many cases, data about individuals and corporations is considered to be a valuable corporate asset. Accountants and designers of information systems need to be aware of global regulatory issues and minimal compliance requirements regarding the protection of such data and the privacy rights of the entity about which data is collected, stored, and used. The AICPA recently formed a Privacy Advisory Panel and a Privacy Task Force.

Format/Structure:
In this session, the following questions will be discussed:

  • What is privacy?
  • What should accountants know about privacy?
  • How should accountants advise their clients?
  • What is the AICPA's Privacy framework?
  • Where does the privacy framework fit regarding traditional internal controls over data?
  • What are the implications of HIPAA and Gramm-Leach-Bliley regulations on information system design, maintenance, and use, as well as internal controls and protection?
  • How are U.S. firms affected by privacy legislation enacted by the EU and Canada?

Intended Audience:
This session is designed for those individuals teaching Information Systems, Systems Design, Audit, and Consulting.

Presenter:
Marilyn Greenstein, Arizona State University
Amy Ray, Bentley College

Sponsor:
Artificial Intelligence/Emerging Technologies and Information Systems Sections

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