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October 2020 » Ghosts of Data Risk Past
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Joel Lanz, CPA, CISA, CISM, CISSP, CFE
From the earliest accountants in Egypt and Babylonia to the father of modern accounting Luca Pacioli, the accounting profession has led efforts throughout history to strengthen information reliability and manage risks that could negatively impact the beneficial use of data. Our professional predecessors accomplished this by identifying, defining, and analyzing risks that could render data unreliable or unuseful. Accountants created risk mitigation strategies to reflect the information challenges of their era. Through these cumulative efforts, the accounting profession nobly served its clients and the public by ensuring the reliability of information used by its various stakeholders. Yet accountants have missed opportunities to better serve as role models in these areas to our stakeholders.
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