What is it about?
In view of recent developments relating to the use of data analytics, as well as the need for authorized access and verified procedures to private data and information, this presentation considers whether regulatory responsibilities (primary and secondary) should be fortified in respect of the following areas, namely: Data analytic firms, Prominent social media platforms, Consideration of Non GAAP matters (such as GDPR)
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Why is it important?
Should regulators always assume sole regulatory and reporting responsibilities for cumbersome and technical areas – particularly sensitive matters which involve third party interests? And in cases where contributory negligence on the part of a contractual party has further aggravated third party interests?
Perspectives
Recent developments in the field of audit analytics - and particularly the Cambridge Analytica case, have not only paved way for the GDPR, greater focus on privacy concerns and protection of data, the imposition of a record $5 billion fine on Facebook in 2019 but also other considerations relating to multi national and powerful tech firms, anti trust considerations - as well as digital taxes being approved by certain jurisdictions - notably France in July 2019 .
Prof Marianne Ojo
Northwestern University
Read the Original
This page is a summary of: Proposed Model to Address Challenges of Digital and Audit Analytics (Presentation Slides), SSRN Electronic Journal, January 2018, Elsevier,
DOI: 10.2139/ssrn.3227962.
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