presentation to the centre for accounting ethics (uw) and ......this presentation does not...

The Impact of Technology on Ethics,

Professionalism and Judgement in Accounting

The Privacy PersPecTive

Presentation to theCentre for Accounting Ethics (UW)

and CPA CanadaToronto, Ontario - April 25, 26, 2019

Jerrard B. GaertnerCPA, CA, CFF, CITP, CGEIT, CIPT, CISA, CISSP, CIA, CFI, I.S.P., ITCP, L.I.T.

DisclaimerThis presentation does not constitute legal or professional advice. The opinions expressed are those of the presenter and do not necessarily represent those of Managed Analytic Services Inc. Although every effort has been made to ensure the accuracy of this material, the author assumes no responsibility in this regard or for its completeness, currency, or applicability.

Canadian, American and E.U. privacy and security laws and regulations differ from each other in substantive ways. Consult your information systems, legal, security and/or privacy practitioner(s) for more detailed information on these topics.

2© 2019 Jerrard Gaertner and Managed Analytic Services Inc.

Your Presenter


My CV• CPA, CA, CFF, CITP, CISA, CISSP, CGEIT, CFI, CIPT, CIA, I.S.P., L.I.T.

• IT strategist (big data and predictive analytics); systems assurance & certification professional; security & privacy practitioner

• Co-founder:– Managed Analytic Services (Vice President – Risk, Compliance and Security)

– Digital Legacy Institute (Executive Director)

– data Privacy Partners (Partner)

• Adjunct Professor of Computer Science (Ryerson University)

• Lead Instructor/Developer - M.E.D. Analytics (U. of T. SCS)

• Past President, Canadian Information Processing Society

• Author of 3 legal texts (Thompson Carswell)

• Graduate of MIT


Managed Analytic Services Inc.www.managedanalyticservices.com

• Big Data and analytics strategy and consulting with a business value orientation

• Facilitation and maturity in analytics

• Data science as a service

• Analytics training and certification

• Domain expertise in fraud detection, continuous risk monitoring, continuous auditing, computer security, insurance, AML, expense control and financial/regulatory compliance


Digital Legacy Institutewww.digitallegacyinstitute.com

• Research and standard setting

• Works with ISDLP to help accredit DL professionals worldwide

• Open to lawyers, accountants, trustees, executors, forensic practitioners, security and privacy experts and other interested parties

• Protection of the public

• Advocacy on DL technology issues

• College and university accreditation

• Public education


1. Fundamental human right

2. Legal protection against unreasonable searchand seizure by authorities

3. Control and/or ownership of personal information about oneself and ones minor dependents (including one’s likeness)

4. Solitude and the demarcation of public andpersonal space

What is PRIVACY?


1. Fundamental human right not emanating from any particular law, but considered inalienable and inviolable. Made explicit and enforceable through legislation (i.e. GDPR)

• Lawfulness, fairness and transparency• Purpose limitation• Data minimization• Accuracy• Storage limitation• Integrity and confidentiality (security)• Accountability

What is PRIVACY?


2. Legal protection against unreasonable searchand seizure by authorities, legislative or statutory concept of “expectation of privacy” applicable in criminal and tort proceedings

• Section 8 Canadian Charter of Rights and Freedoms

• 1st, 4th and 14th amendment of the USConstitution

What is PRIVACY?


3. Control and/or ownership of personal information about oneself and one’s minor dependents (including one’s likeness)

What is PRIVACY?


What is PRIVACY?

Unlike concepts such as “according to the law”, “materially inaccurate”, “conflict of interest”, “adequately trained”, or even “confidential”, which can all be reasonably well defined without (much) reference to externalities, PRIVACY exists (mostly) within a situational, jurisdictional, cultural, social and political context.

© 2019 Jerrard Gaertner and Managed Analytic Services Inc.

13

Structural Problems with PRIVACY


14

Degree of Anonymization or Encryption (except Homomorphic Encryption)

Commercial Value or Utility of Data (includes AUDIT utility)



15

Computational Power & Algorithmic Sophistication Available to De-Anonymize

Difficulty to Anonymize Effectively



16

Data Sources, Data Quality, Meta Data, Use of Unstructured Data, Algorithmic Sophistication

Potential Value or Insight from Data


PRIVACY

DATA MGMT

COMPUTER SECURITY

RISK MGMT


17

Policies and Procedures

Culture of Privacy and Security

Concentration, Conversion

(ETL) and Data Quality Risks

Few Effective Security and Privacy Tools

Staff Lack Familiarity and

Training

Architectural Complexity

Lack of Proven Reliability and

3rd Party Certification

Unrealistic Expectations

and Pressure to Produce

Difficult to Test in Conventional

Ways

Big Data & Predictive Analytic Risks


18

Concentration, Conversion

(ETL) and Data Quality Risks

Few Effective Security and Privacy Tools

Staff Lack Familiarity and

Training

Architectural Complexity

Lack of Proven Reliability and

3rd Party Certification

Unrealistic Expectations

and Pressure to Produce

Difficult to Test in Conventional

Ways

Big Data & Predictive Analytic Risks


19

Ethical Dilemmas


20

The Road AheadIts easy to see…


Contact Information

Jerrard Gaertner416 505-0307

Managed Analytic Services Inc. 658 Danforth Avenue, Suite 209Toronto ON M4J 5B9

[email protected]@[email protected]

23© 2019 Jerrard Gaertner and

Managed Analytic Services Inc.

presentation to the centre for accounting ethics (uw) and ......this presentation does not...

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