Auditing Class - Exam 1 Study

Family Educational Rights and Privacy Act (FERPA)

limits how student data can be accessed used and disclosed

Computer Fraud and Abuse Act (CFAA)

1986, Define criminal and civil offenses, Enforced by DOJ

Caveat

a legal risk for both the auditor and the client if access controls are weak or poorly defined and documented

Health Insurance Portability and Accountability Act (HIPPA)

1996, Prohibits healthcare providers and businesses from disclosing protected information. Privacy rule (nda of patients medical info), security rule (safe guard medical info), enforcement rule (failure to comply is illegal) and omnibus rule.

Children’s Online Privacy Protection Act (COPPA)

1998, Online content and international scope are under regulation, applies when a child posts private information publicly

Gramm-Leach-Bliley Act (GLBA)

1999, Also known as Financial Service Modernization Act. 1. Privacy Rule to protect Nonpublic Personal Information (NPI). 2. Safeguard rule to established security measures to prevent data breaches. 3. Pretexting rule- prohibiting deceptive methods of obtaining personal financial information. Enforced by FTC (federal trade commission)

Data Normalization

A systematic approach to decompose data tables to minimize redundant data

Insertion anomalies

the addition of new data to the database is hindered because specific dependencies between data elements exist

Update anomalies

occur when the same piece of data is stored in multiple locations, and data changes aren't reflected uniformly across all

instances.

Deletion anomalies

unintentionally lose other valuable information while removing certain data. This typically happens when multiple pieces of information are stored together and the deletion of one affects the others.