GAPP | – Cloud assurance compliance


GAPP is the AICPA standard for Generally Accepted Privacy Principles describing 74 detailed privacy principles.

Privacy is often regarded a legal or technical subject. The GAPP list proves privacy is a business subject, as impact of privacy violations reaches beyond technical or legal boundaries, providing examples as employee distrust, damage to the organization’s reputation and legal challenges involving liability in identity theft.

The 10 main privacy principle groups are:

  1. The entity defines, documents, communicates, and assigns accountability for its privacy policies and procedures.
  2. The entity provides notice about its privacy policies and procedures and identifies the purposes for which personal information is collected, used, retained, and disclosed.
  3. The entity describes the choices available to the individual and obtains implicit or explicit consent with respect to the collection, use, and disclosure of personal information.
  4. The entity collects personal information only for the purposes identified in the notice.
  5. The entity limits the use of personal information to the purposes identified in the notice and for which the individual has provided implicit or explicit consent. The entity retains personal information for only as long as necessary to fulfill the stated purposes or as required by law or regulations and thereafter appropriately disposes of such information.
  6. The entity provides individuals with access to their personal information for review and update.
  7. The entity discloses personal information to third parties only for the purposes identified in the notice and with the implicit or explicit consent of the individual.
  8. The entity protects personal information against unauthorized access (both physical and logical).
  9. The entity maintains accurate, complete, and relevant personal information for the purposes identified in the notice.
  10. The entity monitors compliance with its privacy policies and procedures and has procedures to address privacy related inquiries, complaints and disputes.

GAPP can be downloaded from the Documents section.