Chapter 6 Ethic and Professional
Chapter 6 Ethic and Professional
Ethics is particularly important for the accountancy profession, with a code for professional
ethics based on five basic principles – integrity, objectivity, competence and due care,
confidentiality, and professional behavior. However, the emergence of new technologies raises
some new challenges for the profession to address.
The increasing use of big data, algorithmic decision-making, and artificial intelligence can enable more
consistent, evidence-based and accurate judgments or decisions, often more quickly and efficiently.
However, these strengths can potentially have a darker side too, throwing up questions around the
ethical use of these fairly new technologies. For example, outputs can be based on biased data, which
could lead to discriminatory outcomes. Indeed, where systems learn from real-world data, there is a
significant risk that those systems simply recreate the past and subsequently build in errors or systemic
biases.
Ethics can then become a tool to clean up a mess that might have been avoidable. It is probably not
contentious to say it would be desirable to have ethical input at the earlier stages of technology design
and development. Indeed, there are ethical theories and approaches that explicitly aim at an early
integration of ethics into the technology life cycle. One central problem of this type of approach is that
the future is unknown.
1. Contribute to society and to human well-being, acknowledging that all people are stakeholders
in computing
2. Avoid harm
3. Be honest and trustworthy
4. Be fair and take action not to discriminate
5. Respect the work required to produce new ideas, inventions, creative works, and computing
artifacts.
6. Respect privacy
7. Honor confidentiality
Professional responsibilities
1. Strive to achieve high quality in both the processes and products of professional work
2. Maintain high standards of professional competence, conduct, and ethical practice
3. Know and respect existing rules pertaining to professional work
4. Accept and provide appropriate professional review
5. Give comprehensive and thorough evaluations of computer systems and their impacts, including
analysis of possible risks
6. Perform work only in areas of competence
7. Foster public awareness and understanding of computing, related technologies, and their
consequences
8. Access computing and communication resources only when authorized or when compelled by
the public good
9. Design and implement systems that are robustly and usably secure
1. Ensure that the public good is the central concern during all professional computing work.
2. Articulate, encourage acceptance of and evaluate fulfillment of social responsibilities by
members of the organization or group.
3. Manage personnel and resources to enhance the quality of working life.
4. Articulate, apply, and support policies and processes that reflect the principles of the Code.
5. Create opportunities for members of the organization or group to grow as professionals.
6. Use care when modifying or retiring systems. Interface changes, the removal of features, and
even software updates have an impact on the productivity of users and the quality of their work
7. Recognize and take special care of systems that become integrated into the infrastructure of
society.
Digital privacy
Digital Privacy is the protection of personally identifiable or business identifiable information that is
collected from respondents through information collection activities or from other sources.
It is a collective definition that encompasses three sub-related categories; information privacy,
communication privacy, and individual privacy
a. Information Privacy: - the individuals should have the freedom or right to determine how
their digital information is collected and used.
b. Communication Privacy:-the individuals should have the freedom or right to communicate
information digitally with the expectation that their communications are secure; meaning
that messages and communications will only be accessible to the sender's original intended
recipient.
Communications can be intercepted or delivered to other recipients without
the sender's knowledge, in a multitude of ways.
Communications can be intercepted directly through various hacking
methods.
c. Individual Privacy: - the individuals have a right to exist freely on the internet. They can
choose what types of information they are exposed to, and more importantly that
unwanted information should not interrupt them. An example of a digital breach of
individual privacy would be an internet user receiving unwanted ads and emails/spam, or a
computer virus that forces the user to take actions they otherwise wouldn't.
Data Minimization: collect the minimal amount of information necessary from individuals and
businesses consistent with the Department’s mission and legal requirements.
Transparency: Notice covering the purpose of the collection and use of identifiable information
will be provided in a clear manner. Information collected will not be used for any other purpose
unless authorized or mandated by law
Accuracy: Information collected will be maintained in a sufficiently accurate, timely, and
complete manner to ensure that the interests of the individuals and businesses are protected.
Security: Adequate physical and IT security measures will be implemented to ensure that the
collection, use, and maintenance of identifiable information are properly safeguarded and the
information is promptly destroyed in accordance with approved records control schedules.
Emerging technologies can provide improved accuracy, better quality and cost efficiencies for
businesses in every sector
There’s a danger that the use of technology will degrade people’s willingness to judge and
intervene because they feel that they are less personally connected to consumers and consumer
outcomes – the logic of the machine has taken over from individual responsibility.
The obligation of an individual or organization to account for its activities, accept responsibility
for them, and to disclose the results in a transparent manner. It also includes the responsibility
for money or other entrusted property
With Technology moving at a fast pace it is always been a challenge for Security.
As security professionals, we need to keep pace with ever-changing technology and be aware of
the AI, IoT, Big Data, Machine Learning, etc.
Emerging technologies are already impacting how we live and work.
Emerging technologies are making an impact include:
Counter-terrorism and law enforcement informatics via predictive analytics and artificial
intelligence.
Real-time horizon scanning and data mining for threats and information sharing
Automated cyber security and information assurance
Enhanced Surveillance (chemical and bio-detection sensors, cameras, drones, facial
recognition, license plate readers)
Simulation and augmented reality technologies for training and modeling
Safety and security equipment (including bullet and bomb proof) made with lighter and
stronger materials
Advanced forensics enabled by enhanced computing capabilities (including future quantum
computing)
Situational awareness capabilities via GPS for disaster response and crisis response
scenarios
Biometrics: assured identity security screening solutions by bio-signature: (every aspect of
your physiology can be used as a bio-signature. Measure unique heart/pulse rates,
electrocardiogram sensor, blood oximetry, skin temperature)
Robotic Policing (already happening in Dubai!)
AI is only as good as the data it is exposed to, which is where certain challenges may present
themselves.
How a business teaches and develops its AI will be the major factor in its usefulness.
Another dilemma that comes along with AI is its potential to replace human workers.
As machines become more “intelligent” they could begin to replace experts in higher-level jobs.
AI also has the potential to take the burden of laborious and time-consuming tasks from these
people, freeing up their time and brainpower for other things
e.g. doctors using diagnostic AI to help them diagnose patients will analyze the data presented
by the AI and make the ultimate decision.
Managing the challenges posed by AI will require careful planning to ensure that the full
benefits are realized and risks are mitigated.
With automation and robotics moving from production lines out into other areas of work and
business, the potential for humans losing jobs is great here too.
As automation technologies become more advanced, there will be a greater capability for
automation to take over more and more complex jobs.
As robots learn to teach each other and themselves, there is the potential for much greater
productivity but this also raises ethical and cyber security concerns.
Almost all the technologies mentioned above have some relation to Big Data.
The huge amount of data being generated on a daily basis has the potential to provide
businesses with better insight into their customers as well as their own business operations.
Although data can be incredibly useful for spotting trends and analyzing impacts, surfacing all
this data to humans in a way that they can understand can be challenging. AI will play a role
here.
Treats
New and emerging technologies pose significant opportunities for businesses if they utilize them
well and understand their true value early on.
Some risks of emerging technology are:
Driverless car: while a compelling option for future fleer cars, companies could crash and
burn from claims related to bodily injury and property damage.
Wearable’s: Google glass, Fitbit and other wearables can expose companies to the
invasion of privacy claims that may not be covered by general liability or personal injury
claims that weren’t foreseen
Drones: Turbulence is in the offing for manufacturers and organizations that fail to protect
themselves for property damage and bodily injury, as well as errors and omissions.
Internet of things: The proliferation of sensors and cross-platform integration creates
potential exposure from privacy invasion, bodily injury and property damage that may
connect an organization to huge liabilities.
Chapter 7
Other emerging technologies
Nanotechnology
Nanotechnology is science, engineering, and technology conducted at the Nano scale, which is
about 1 to 100 nanometers.
Nano science and nanotechnology are the study and application of extremely small things and
can be used across all the other science fields, such as chemistry, biology, physics, materials
science, and engineering.