Description

How much “big data” should any enterprise be expected to absorb, monitor, analyze, and respond to? What happens, for example, when warning signs of possible product defects – or possible regulatory noncompliance issues – are "buried" in the flood of big data accessible by auto manufacturers, pharmaceutical companies, banks or similar data-infused enterprises? This workshop takes on this issue by exploring several real-world cases involving the ethics of data-awareness. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

Presented by Albert D. Spalding, JD, PhD, CPA, CFF

Instructor: Albert D. Spalding, JD, PhD, CPA/CFF

Target Audience

All accounting professionals.

Course Objectives

• Be apprised to the expansion of Big Data within major industries, including COVID-related healthcare.
  
• Differentiate between unintentional data breaches, such as security breaches, and such avoidable breaches as violation as violation of privacy protections.
  
• Gain an understanding of privacy protection based on a theory of trust as opposed to rules-based or content-based approaches.
  
• Review the trust-related elements of accountants' professional ethics.
  
• Consider real world cases that bring to light ethical considerations involving Big Data.

Subjects

• Introduction: Big Data is Getting Bigger
  
• Ethical Implications of Big Data Getting Bigger
  
• Ethics of Big Data: Three Theories
  
• Trust Theory and the Duty to be Aware
  
• Rules Theory and the Duty to Monitor
  
• Cases