Privacy

The principle of privacy applies to the collection, disclosure, disposal, storage and use of personal information with regard to the generally accepted principles of privacy (GAPP) as established by the AICPA. It applies to Personal Identifiable Information (PII), information that can be used to differentiate persons, including but not limited to names, addresses, phone numbers and social security numbers. Other data, including race, gender, medical profiles, and religion are also covered by GAPP. An auditor must verify controls in place to prevent the dissemination of PII.