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ACCA Strategic Professional · Strategic Business Leader · Machine learning, AI and robotics

Calder Health plans to use patient records to train a diagnostic AI. The records were collected for treatment only, and patients were never told of this new use. The finance director, a professional accountant, is asked to approve the project budget and says data ethics checks can be done after launch. Which view is most consistent with professional ethics and governance?

Approval should be conditional on first assessing consent, privacy and the lawful basis for the new use. Patients were not told, so purpose and trust issues arise. A professional accountant must consider integrity and the public interest, not only cost; later anonymisation does not remedy earlier misuse.

  1. AApproval should be conditional on assessing consent, privacy and lawful basis first, because the new purpose may breach data protection and public trustCorrect
  2. BProceed, because anonymising data later always cures any earlier breach
  3. CProceed, because the accountant's role is limited to cost and ROI figures
  4. DReject all AI projects using personal data as unethical in principle

Explanation

Using data for a purpose beyond what was disclosed raises purpose limitation, consent and privacy issues, so checks must come before use. Professional accountants must act with integrity and consider the public interest, not just financial return. Later anonymisation does not cure prior misuse, while blanket rejection is unreasonable since compliant use is possible.

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