Chapter Outline

Ethics and
Professionalism
of
Emerging
Technologies

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 • The Internet boom has provided many benefits for society,
allowing the creation of new tools and new ways for people
Technology and
to interact.
ethics
• As with many technological advances, however, the
Internet has not been without negative aspects.
• For example, it has created new concerns about privacy,
and it has been hampered by spam and viruses.
• Moreover, even as it serves as a medium for
communication across the globe, it threatens to cut off
people who lack access to it.

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 Ø Technology can serve to promote or restrict human rights.

Technology and Ø The Information Society should foster the use of emerging technologies in

ethics such a way as to maximize the benefits that they provide while
minimizing the harms.
Ø In many cases, this promotion may be less a matter of technological
control than of oversight: establishing the proper legal or regulatory
system to ensure that technology capable of abuse is not in fact abused and
that the benefits of technology are shared among all.

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  Ethics is particularly important for the accountancy profession,
Technology and with a code for professional ethics based on five basic
ethics principles – integrity, objectivity, competence and due care,
confidentiality, and professional behavior.
 However, the emergence of new technologies raises some new
challenges for the profession to address.

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  The increasing use of big data, algorithmic decision-making,
New ethical and artificial intelligence can enable more consistent, evidence-
questions based and accurate judgments or decisions, often more quickly
and efficiently.
 However, these strengths can potentially have a darker side too,
throwing up questions around the ethical use of these fairly new
technologies.
 For example, outputs can be based on biased data, which could
lead to discriminatory outcomes.
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  Indeed, where systems learn from real-world data, there is a
New ethical significant risk that those systems simply recreate the past and
questions subsequently build in errors or systemic biases.
 Closely linked to discrimination is personalization, and the
impact of tailoring decisions very specifically to individuals,
based on preferences, activities and other features.
 While this can be beneficial for many, others can lose out, and
outcomes can again seem unfair or unethical.

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 • Additionally, questions are being asked regarding the interaction
New ethical between computers and humans.
questions • How much reliance can we place on data and models, and what
is the role of human judgment, as well as how do we ensure
that we understand the decision-making process?
• Whatever the power of the machine, humans will still need to be
involved, so that people can be held accountable, or explain the
reasons behind a decision.

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 • A central problem of the ethics of technology is that it tends
New ethical to arrive too late. In many cases, ethical issues are only recognized
questions when the technology is already on the market and problems arise
during its widespread use.
• Ethics can then become a tool to clean up a mess that might have
been avoidable.
• It is probably not contentious to say it would be desirable to have
ethical input at the earlier stages of technology design and
development.
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  Indeed, there are ethical theories and approaches that explicitly aim at an early

New ethical integration of ethics into the technology life cycle.

questions  One central problem of this type of approach is that the future is unknown.

 We do not know with certainty what will happen in the future and ethics that

relies on future development needs to be able to answer the question of how it

decides which technological developments to pursue.

 Ethics has traditionally not been well equipped to deal with issues of uncertainty

and future uncertainty.

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 Ethical rules
• Contribute to society and to human well-being, acknowledging that

General ethical all people are stakeholders in computing.

principles • Avoid harm.

• Be honest and trustworthy.
• Be fair and act not to discriminate
• Respect the work required to produce new ideas, inventions,
creative works, and computing artifacts.
• Respect privacy.
• Honor confidentiality
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 Professional responsibilities.
• Strive to achieve high quality in both the processes and
General ethical products of professional work.
principles • Maintain high standards of professional competence, conduct,
and ethical practice.
• Know and respect existing rules pertaining to professional
work.
• Accept and provide appropriate professional review.

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 Professional responsibilities.
• Give comprehensive and thorough evaluations of computer
General ethical systems and their impacts, including analysis of possible risks.
principles • Perform work only in areas of competence.
• Foster public awareness and understanding of computing, related
technologies, and their consequences.
• Access computing and communication resources only when
authorized or when compelled by the public good.
• Design and implement systems that are robustly and usably
secure.
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 Professional leadership principles.
• Ensure that the public good is the central concern during all
General ethical professional computing work.
principles • Articulate, encourage acceptance and evaluate fulfillment of
social responsibilities by members of the organization or group.
• Manage personnel and resources to enhance the quality of
working life.
• Articulate, apply, and support policies and processes that reflect
the principles of the Code.

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 Professional leadership principles
• Create opportunities for members of the organization or group
General ethical to grow as professionals.
principles • Use care when modifying or retiring systems.
• Interface changes, the removal of features, and even
software updates have an impact on the productivity of users
and the quality of their work.
• Recognize and take special care of systems that become
integrated into the infrastructure of society.

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 Digital privacy
• Digital Privacy is the protection of personally identifiable
General ethical or business identifiable information that is collected from
principles
respondents through information collection activities or
from other sources
• It Contains:
• Information privacy,
• communication privacy, and
• Individual privacy
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 Digital privacy
• Data Minimization: collect the minimal amount of information
Some digital
necessary from individuals and businesses consistent with the
privacy
principles Department’s mission and legal requirements.
• Transparency: Notice covering the purpose of the collection
and use of identifiable information will be provided in a clear
manner.
• Information collected will not be used for any other purpose
unless authorized or mandated by law.

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 Digital privacy
• Accuracy: Information collected will be maintained in a
Some digital
sufficiently accurate, timely, and complete manner to ensure
privacy
that the interests of the individuals and businesses are protected.
principles
• Security: Adequate physical and IT security measures will be
implemented to ensure that the collection, use, and maintenance
of identifiable information are properly safe guarded.
• Information is promptly destroyed in accordance with approved
records control schedules.

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 • When emerging technology creates far-reaching and rapid change,
Accountability
it can also bring new risks.
and
Trust • Understanding and mitigating them will help to build confidence.
• Often legal and regulatory frameworks haven’t kept pace with
digital transformation, and organizations are seeking guidance.
• This challenge is exacerbated by the speed at which technological
change is occurring and the breadth of its adoption – which is
introducing new risks that demand new responses.

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 • Emerging technologies can provide improved accuracy, better
Accountability quality and cost efficiencies for businesses in every sector.
and Trust They can enhance trust in the organization’s operations and
financial processes, which is crucial for sustainable success.
• But this can produce a paradox: the very solutions that can be
used to better manage risk, increase transparency and build
confidence are often themselves the source of new risks,
which may go unnoticed.

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 • There’s a danger that the use of technology will degrade people’s
Accountability willingness to judge and intervene because they feel that they are less
and Trust personally connected to consumers and consumer outcomes – the logic
of the machine has taken over from individual responsibility.
• The obligation of an individual or organization to account for its
activities, accept responsibility for them, and to disclose the results in a
transparent manner.
• It also includes the responsibility for money or other entrusted
property.
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 Ethical and regulatory challenges
• With Technology moving at a fast pace it is always been a challenge for

Treats and Security.

challenges • As security professionals, we need to keep pace with ever-changing

technology and be aware of the AI, IoT, Big Data, Machine Learning, etc.
• Emerging technologies are making an impact include:
• Counter-terrorism and law enforcement informatics via predictive
analytics and artificial intelligence.
• Real-time horizon scanning and data mining for threats and information
sharing

21 • Automated cybersecurity and information assurance

 Con…
• Enhanced Surveillance (chemical and bio-detection sensors, cameras,
drones, facial recognition, license plate readers)
Treats and
challenges • Simulation and augmented reality technologies for training and
modeling
• Safety and security equipment (including bullet and bomb proof) made
with lighter and stronger materials
• Advanced forensics enabled by enhanced computing capabilities
(including future quantum computing)
• Situational awareness capabilities via GPS for disaster response and
crisis response scenarios
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 Con…
• Biometrics: assured identity security screening solutions by bio-
Treats and signature: (every aspect of your physiology can be used as a bio-
challenges signature. Measure unique heart/pulse rates, electrocardiogram
sensor, blood oximetry, skin temperature)
• Robotic Policing (already happening in Dubai!)

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 Challenges in using Artificial Intelligence
• With automation and robotics moving from production lines out
into other areas of work and business, the potential for humans
Treats and
challenges losing jobs is great here too.
• As automation technologies become more advanced, there will be
a greater capability for automation to take over more and more
complex jobs.
• As robots learn to teach each other and themselves, there is the
potential for much greater productivity, but this also raises ethical
and cybersecurity concerns.
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 Challenges in using the Internet of Things
• As more and more connected devices (such as smartwatches and

Treats and fitness trackers) join the Internet of Things (IoT) the amount of

challenges data being generated is increasing.

• Companies will have to plan carefully how this will affect the
customer-facing application and how to best utilize the masses of
data being produced.
• There are also severe security implications of mass connectivity
that need to be addressed.

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 Challenges in Big Data
 Almost all the technologies mentioned above have some relation
to Big Data.
Treats and
challenges  The huge amount of data being generated daily has the potential
to provide businesses with better insight into their customers as
well as their own business operations.
 Although data can be incredibly useful for spotting trends and
analyzing impacts, surfacing all this data to humans in a way that
they can understand can be challenging. AI will play a role here.

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 Treats
• Some risks of emerging technology are:
Treats and • Driverless car: while a compelling option for future fleer cars,
challenges companies could crash and burn from claims related to bodily
injury and property damage.
• Wearables: Google glass, Fitbit and other wearables can expose
companies to the invasion of privacy claims that may not be
covered by general liability or personal injury claims that weren’t
foreseen.

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 Treats
 Some risks of emerging technology are:
Treats and  Drones: Turbulence is in the offing for manufacturers and
challenges organizations that fail to protect themselves for property damage
and bodily injury, as well as errors and omissions.
 Internet of things: The proliferation of sensors and cross-platform
integration creates potential exposure from privacy invasion, bodily
injury and property damage that may connect an organization to
huge liabilities.

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