Ravi is an experienced mechanic who has worked for many years at major automotive dealerships and garages servicing a wide range of vehicles and has been certified by multiple automotive brands in the servicing of their respective vehicle ranges. He has now saved enough money to start a business of his own, which has been his dream for several years. Rather than start a business from the ground up, Ravi found a reputable garage that was put up for sale by the previous owner who ran the business by herself. The owner, Indira, has sold Ravi the garage and all its assets, which included the garage equipment and the office assets, including the computer hardware and accounting software that she uses, as well as the data on her current clients who will now become Ravis. Indira is an expert with computers and previously ran a computer services business before she sold her share of that company and started a garage instead. She therefore serviced the computer equipment of the garage herself. With her database and software development skills she had created the small, custom accounting software program used by the business herself and continued to maintain it. She also maintained the electronic data managed through the software, including the client data that is stored electronically on the local computer drives. Ravi also plans to run the business by himself and does not anticipate being able to profitably hire other staff, and strongly prefers to work alone anyway. He also plans to continue to offer a professional client experience, which includes the use of accounting software that will serve his needs, those of his clients, as well as his obligations regarding tax reporting and audits. For the new software, Ravi believes that he needs the following functionality:

Maintain client contact information,

Maintain information on client vehicles and vehicle service history,

Record sales transactions,

Record purchase transactions (e.g. for parts),

Record activities that were subcontracted e.g. if a vehicle has to be towed to the garage by a third party, record how much had to be paid to the towing company by the garage and how much the garage will bill the customer for the service,

Produce invoices for clients, including both direct and subcontracted services,

Produce various reports including revenue and expenditure reports for business purposes and for tax purposes, customer listings, individual customer details, and vendor / supplier / subcontractor listings,

Export data electronically for use by the business, accountants, and tax and other government entities. Ravi is an average computer user, but he cannot service computer hardware or software. Indira has advised Ravi that it is time for him to change the accounting software at the garage because it will not meet the requirements that he has expressed. She also advised Ravi to migrate to an off-the-shelf vendor software. Furthermore, she advised that the computer hardware is old and due for a refresh, or otherwise it might soon crash permanently. Fortunately, Indira backs up the transaction data and the client data daily to minimize the risk of data loss. Ravi ideally wants to minimize tasks such as software installation, hardware maintenance, and the maintenance of computer data disks with the transaction and client information. He also ideally wants to be able to use the new software on a tablet computer as he works in the garage. Indira has suggested that he should check out cloud computing options but Ravi only partially understands these capabilities. Indira will not be able to help Ravi with his accounting information system needs going forward as she plans to truly retire. She is also unavailable to help him with his transition tasks at this crucial time because she is leaving for a cruise to celebrate her retirement. Ravi has therefore contracted your accounting information systems consulting group to advise and help him as he transitions into his new business QUESTION Ravi is concerned about ensuring that his transaction and client data are backed up and available, while at the same time safeguarding the privacy of client data especially in a possible cloud computing solution. In one or two paragraphs explain to Ravi what the main consideration(s) should be regarding legal and ethical privacy-related obligations and the jurisdictions in which the data will reside in cloud computing, and what control(s) he should consider using.