What does General Data Protection Regulation mean on the CPA exam?
General Data Protection Regulation. The European Union regulation governing processing of personal data. Article 3(2) reaches controllers outside the Union that offer goods or services to people IN the Union, or monitor behavior taking place within it. Presence in the Union is the trigger, not residence or citizenship.
Defined against Regulation (EU) 2016/679, Art. 3(2).
Which CPA exam sections use General Data Protection Regulation?
General Data Protection Regulation appears in the ISC section of the CPA exam.
Related terms
- consumer goods: Goods bought mainly for personal, family or household use.
- enterprise fund: A proprietary fund used where a government charges outside users for goods or services, run on the full accrual basis like a business.
- processing integrity: One of the trust services categories: system processing is complete, valid, accurate, timely and authorized.
- data warehouse: A separate store holding integrated historical data organized for analysis, rather than for running the business day to day.
- general IT control: A control over the entity's IT processes that supports the continued effective functioning of information-processing controls and the integrity of information.
- required supplementary information: Schedules a government must present outside the basic statements, such as budgetary comparisons and pension trend data.