Protecting the Confidentiality of Client Data

Accounting offices use computers extensively in client service-related activities. Client service-related data contained on magnetic media are subject to unauthorized access, as are any electronically processed or stored data. Failure to establish and maintain appropriate controls over electronically processed or stored client data could result in unauthorized disclosure, violation of professional ethics and a possible legal liability. This study was conducted to determine the controls used to protect the confidentiality of client-related electronic data.