Accounting Data Analytics

  1. Ethics, Governance, and Security
    1. Data Privacy and Confidentiality
      1. GDPR Compliance Requirements
        1. CCPA Compliance
          1. Other Data Protection Regulations
            1. Personally Identifiable Information Handling
              1. Data Anonymization Techniques
              2. Algorithmic Bias and Fairness
                1. Bias Identification in Models
                  1. Fairness Metrics
                    1. Mitigating Discriminatory Outcomes
                      1. Ethical AI Principles
                      2. Data Security Framework
                        1. Authentication Systems
                          1. Authorization Controls
                            1. Encryption Techniques
                              1. Data at Rest
                                1. Data in Transit
                                2. Audit Trail Implementation
                                  1. Incident Response Planning
                                  2. Professional Skepticism in Analytics
                                    1. Critical Evaluation of Results
                                      1. Model Limitations Recognition
                                        1. Assumption Validation
                                          1. Independent Verification
                                          2. Professional Standards and Ethics
                                            1. AICPA Code of Professional Conduct
                                              1. Ethical Principles Application
                                                1. Professional Competence Requirements
                                                  1. Independence Considerations
                                                    1. Confidentiality Obligations