indirect costs often have a much greater impact—especially for smaller firms.
by donny shimamoto
cybersecurity for accountants
generally, when there is unauthorized access to personally identifiable information (pii), a data breach is considered to have happened. originally pii was only defined as:
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- a first name or initial and last name, along with:
- social security number (ssn)
- driver’s license number
- credit or debit card number
- financial account number with access code (e.g., a bank account number and pin)
- personal health information (also known as phi)
however, due to the increasing sensitivity of the public to privacy concerns and resulting legislative actions, the following is also often considered to be part of pii: [i]
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