Carney & Deb can store the personal and financial information of its clients on any electronic device, including an iPhone, a flash drive, and a laptop. When Carney

& Deb upgrades its storage media, the information is transferred between devices.

What are the ethical concerns in this situation?

Discuss.

The ______________ concerns in this situation relate to fairness, justice, “the right thing to do,”

personal honesty and integrity, and the duty to maintain the ______________ of the clients’ information. The accountants need to understand where they are putting the information, assess what the risks are of that location, and consider whether it is appropriate to put the ______________ there. For example, putting sensitive information on an unencrypted flash drive would be a bad idea. When the storage media are upgraded, client confidentiality needs to be maintained. Any storage device should be sanitized, or wiped clean, of sensitive data before it is discarded.