The AICPA’s board of directors approved a document that
replaces the initial Privacy Framework developed by the AICPA and the
Canadian Institute of Chartered Accountants (CICA). The new guidance,
“Generally Accepted Privacy Principles (GAPP),” is based on the
premise that good privacy practices are essential to effective
corporate governance and accountability ( www.aicpa.org/privacy ).
Recognizing the difficulty of preserving confidentiality, especially
in operations spanning multiple jurisdictions, the AICPA and CICA
developed GAPP to help managers protect privacy while complying with
local, national and international requirements. The guidance also
provides criteria for performing effective privacy audits.
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