%PDF-1.7%âãÏÓ1 0 obj<>/Metadata 2 0 R/Outlines 5 0 R/Pages 3 0 R/StructTreeRoot 6 0 R/Type/Catalog/ViewerPreferences<>>>endobj2 0 obj<>stream application/pdf Cynthia Konan Insufficient Due Diligence as a Security and Privacy Issue Prince 12.5 (www.princexml.com) AppendPDF Pro 6.3 Linux 64 bit Aug 30 2019 Library 15.0.4 Appligent AppendPDF Pro 6.3 2021-06-12T15:05:59-07:00 2021-06-12T15:05:59-07:00 2021-06-12T15:05:59-07:00 1 uuid:f5887456-b17a-11b2-0a00-509626020000 uuid:f5887457-b17a-11b2-0a00-20975b5bff7f endstreamendobj5 0 obj<>endobj3 0 obj<>endobj6 0 obj<>endobj24 0 obj<>endobj25 0 obj<>endobj26 0 obj<>endobj27 0 obj<>endobj28 0 obj<>endobj29 0 obj<>endobj827 0 obj<>751 0 R]/P 853 0 R/Pg 852 0 R/S/Link>>endobj828 0 obj<><>754 0 R]/P 857 0 R/Pg 855 0 R/S/Link>>endobj829 0 obj<><>757 0 R]/P 860 0 R/Pg 855 0 R/S/Link>>endobj830 0 obj<>760 0 R]/P 862 0 R/Pg 855 0 R/S/Link>>endobj831 0 obj<>763 0 R]/P 864 0 R/Pg 855 0 R/S/Link>>endobj832 0 obj<><>766 0 R]/P 867 0 R/Pg 855 0 R/S/Link>>endobj833 0 obj<><>769 0 R]/P 870 0 R/Pg 855 0 R/S/Link>>endobj834 0 obj<><>772 0 R]/P 873 0 R/Pg 855 0 R/S/Link>>endobj835 0 obj<><>774 0 R]/P 876 0 R/Pg 855 0 R/S/Link>>endobj836 0 obj<><>777 0 R]/P 880 0 R/Pg 878 0 R/S/Link>>endobj837 0 obj<><>780 0 R]/P 883 0 R/Pg 878 0 R/S/Link>>endobj838 0 obj<>783 0 R]/P 885 0 R/Pg 878 0 R/S/Link>>endobj839 0 obj<><><>786 0 R]/P 889 0 R/Pg 878 0 R/S/Link>>endobj840 0 obj<>789 0 R]/P 891 0 R/Pg 878 0 R/S/Link>>endobj841 0 obj<>792 0 R]/P 893 0 R/Pg 878 0 R/S/Link>>endobj842 0 obj<><>795 0 R]/P 897 0 R/Pg 895 0 R/S/Link>>endobj843 0 obj<><>798 0 R]/P 900 0 R/Pg 895 0 R/S/Link>>endobj844 0 obj<><>801 0 R]/P 903 0 R/Pg 895 0 R/S/Link>>endobj845 0 obj<>804 0 R]/P 905 0 R/Pg 895 0 R/S/Link>>endobj846 0 obj<><>807 0 R]/P 908 0 R/Pg 895 0 R/S/Link>>endobj847 0 obj<><>810 0 R]/P 911 0 R/Pg 895 0 R/S/Link>>endobj848 0 obj<>813 0 R]/P 913 0 R/Pg 895 0 R/S/Link>>endobj849 0 obj<>816 0 R]/P 916 0 R/Pg 915 0 R/S/Link>>endobj850 0 obj<><>819 0 R]/P 919 0 R/Pg 915 0 R/S/Link>>endobj919 0 obj<>endobj915 0 obj<>/MediaBox[0 0 612 792]/Parent 921 0 R/Resources<>/Font<>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI]>>/StructParents 86/Tabs/S/Type/Page>>endobj920 0 obj<>streamx½XÙnÛ8}7àà£TÔwQEQ K·tóôA±eGH"¥¶Ò?÷RâÄR6Ó1`ZÏÝxÏ¡¢½EÏÒIE>~öª*gSrËë_ÑøïuýHçyVyYDÇ7gú¥ÓlñéÙ?< ¿Fþ.#Æ8dÿ½#Åp°?¢/À
ñl8àp#hahlIÌ,ÉøîùzùÞGæîÈ®¾0%ãÉI`Yøÿ>Ã{ÿ^ob¯á;Xvb¼ÀN8oîÙÊ"&Ñ4V^¬!HÔÞý²ªÊ«þ)ËêÅîòK2C\S©üøå!ÊÒRkýD?0¼GßÛvU4
`9UfÃÆÃò¶G2XzZ¿í=A¬ýp$ê½5}/NAdT>Ó ä2èÃ&HpRû»ÆÁ5Ny¨KÂq®q8=Ù'¸÷Ùç+ÖkªcϱÖ(&²·`o²Pdt_Â4ãWÄG»rr¸3¸e¤Å¤wuênIñ-³à7ßà/sx4/Hbÿ%uIôUIJCé×YÕ3ýO&ÔÆÎp,Ýe,·«pdÌZµãë´h;߶àfPüZâJ«MÆóy3ûé?GÛ*ç+÷åÐQÓÛ[é-=Ãùx4¯'èKyQ'bº&Î?çZOÛ¬d¾J8)ãOû2ò
gµúi<çi[ÏPMAû1CKeòvnKüü¤ÛdÄ7¡EëZq¿a¥¦ø»¢^µ£0YÍ|Ñ®´ÕoßD>Ãé5S_Ë7ͯâ15ñÓx©[°q¶Ä¨³_ßÉ=±m³V2cïÛËÑw´=±+iè\ÊÎÞuX*}Sn¨Ü0ô(\q]MxPµ\gîc H·¢\Ø/±qºõ×à ?w÷J=µ¡txûÑâMºZA¹í9Õ4¢ëT+0/9ÌVdê8#k×=hÔïþ¤«
$;´H@k¿î ÑÔðñ9HÏZ!¿gMKpçfyµÄ¨xiFXÏfÍlRå²;\Ô»ú¯ÅB^¢ÉxsnÕ ´íú¸Ñ«^`¤è¯Z6P˪Çǵ³§bë¨ÛEk©S¿¾¤T%Õ÷í¯¶mÒB;ýºnÀ¦à7ÞwZ
»²Þª}§(ñ&KdÉÎîM'ð°{Þ`]D9Þ[sg>?Çsn¥D0-Aܶ¯p s·l<}Ôí¨´=x 2Úhªì58ñ}Ýv¦§|Ãë6ËÊåèûÜ7qôÌôÀûZ\+äÃn¦µ¹¦é91.q;uO0!ïYSÊ¥·^Åë}âª?pæW'®1îÖ9#ñ{W7È,_ñ¯¹£__»+ïÞ9ÉyskÕ8½ñöBÂÖb×KLJÃn5òiÞª¯¢Ýºe5=¾GÓ/$ÕVÀBÞ³²Õ¾¯-MR,~ç}|gf¶%ý¤þ,£ÿf»eÇ|ìic¨¬¦öIµîàÿSÐoendstreamendobj921 0 obj<>endobj924 0 obj<>endobj925 0 obj<>endobj926 0 obj<>endobj931 0 obj<>endobj932 0 obj[278 0 0 0 0 0 0 0 333 333 0 0 278 333 278 0 556 556 556 556 556 556 556 556 556 556 278 278 0 0 0 556 0 667 667 722 722 667 611 0 722 278 0 0 556 833 722 778 667 0 722 667 611 722 0 944 0 667 0 0 0 0 0 0 0 556 556 500 556 556 278 556 556 222 222 500 222 833 556 556 556 556 333 500 278 556 500 722 500 500 500]endobj929 0 obj<>endobj930 0 obj[278 0 355 0 556 0 667 191 333 333 0 0 278 333 278 278 556 556 556 556 556 556 556 556 556 556 278 278 0 0 0 556 0 667 667 722 722 667 611 778 722 278 500 667 556 833 722 778 667 778 722 667 611 722 667 944 0 0 611 0 0 0 0 556 0 556 556 500 556 556 278 556 556 222 222 500 222 833 556 556 556 556 333 500 278 556 500 722 500 500 500]endobj927 0 obj<>endobj928 0 obj[226 0 0 0 0 0 0 0 0 0 0 0 0 0 252 0 0 507 507 507 507 507]endobj933 0 obj<>streamxì}|Uºþ9ß7-3ÌLȤM0IIhiôÎ`BM'hP"Q4e(*ºîb¨ºXÖuÕµÂ꺺um´ù?ç{ç@àª[®÷º{ÿó&Ï<ÏyOùN}¿0γãCÇj*J˧þнfÆ'¿G[Eéø²Óÿº´ãÞbL5MV0àGçÜË¿ µjêÖ¶~×üÝ3Vüòú3{v¶¾^ÈØMW2¦°©uþÂ5ï¨C[¸±Xßü³^-çÆnÌXéæÆÚoöB{V´7¸Ø»Ò ]tVóÂåg~¼ékܲ¸¾vƨүûË:¸°öÌÖ¼9Ùß ¿å=×¾²éÓÌFºeQíÂÆÇö1v+cý-»ØzçAQ¾uickù=S[ö²>fb.ES7²üoólÿf)&&ìW=+øÕ'²z:x¤=æÓ`$cÂÈPÏÀ2¾Ç¼åÐÁ[b>ÑZêf)wOê*ÖÎì¬õpÛÀXü`í¹©:¿éI¿I?Mf«/°õ31ŦWE§*º},?¼eõ 6aÇÃüe?K}0Þ¨äx<õ~})KÐÅïýo×Ø¿tþ¯®ÝüK÷á1ᦿêÿ¬yø0Ý VóK÷!jÿ}Sf~é>ü'òg6ú_©Ç¿a-?w_¢µ¨E-jÿº)×sóæÕ°?§g×üÏôèßßÔBvÑ/Ýî¦<üê'¬¢°êklÊÃÏÄwKùhüÁö6²õ\6[]ƪÕ;YÚÌj¨zÛ4uÀP`þßí_î?Ü¿~?Ö?þó*A6N¹TÞdÙÊVVñÃ3ó3×ýõW¦²áʧeJ%ðß)µ¨Eí3Ý£¬éýÙ%ÿÛÏZÔ¢µ¨E-jQZÔ¢µ¨ýßµèÏQZÔ¢µ¨E-jQZÔ¢µ¨E-jÿÞÆ£¿µ¨E-jQZÔ¢µ¨E-jQZÔ¢µCSZÙ È2ÜýMl.0)|àÿð¿Zø»/QZÔ¢µ¨E-jQZÔ¢µ¨E-jQZÔ¢µ¨E-jQZÔ¢µ¨
wýÒ=Ú?djiíhRPÊV¦c7"ÝyÄ¿ÏÙÖÀ²-l;Û^ìñ´yÖe?Öþ¥"ñLÿceB2Ë=çjexøk<®ú`ø[vO׫ê7èõÞú÷Ö½{J¤?Ýcu¬z3ðO´Ô'ÿ+MH+ÓIa?m¼[{?ü¨*íóú©úú¹úÅßiïd+ÿgóÔÈ»ø|ò/mêÏÚÚ¿õNôÏ\¿nù²¥KZ/ZØrúiç756ÔÍ;gö¬ÕUéÓ¦NsJôÆroµ'x@Ó4ËѱHdf¢§"¹¹Üä5`åÍ5åh¯Ób.ó5óú²N³ÒÌõ¶vòÜ\JnÅÐN
bÅcjvEmCpòªrWffµæceZ[ACYШµåY úÌ.òtöÝÝqqÕÕø¬ÞÚÙUAµ:ÔA/ØÛ[ì½òýd¹1Ø×[^ôyÑظ©ÇÀúl»×Óñ5Cç½>9ÑSñ²í_3!ÅMò¥fèzñef¾\ÔåguHÛ§TQÚÃê\!æ/ðU³[æ8"§]æ«^ãÍKUQù>£99Ø^çÉëÙ×¾³ñ|OPÍ©©«o\ÛØá-/§y^ôCøk#cèìWòµ5Ä1SªÞÖ`·Àák°`ZV%R-Pd5õZÁrÑ/OEGM9uP´åRµïëäqmȱjÑ`b%§¢£ª¡)è®q5`6yª\A5¦¯Ú[ÕX-VÉköÞÇejOÔjal'
ÅÈÙ&OâR«ÅjÁá©Ä·t82ìX.-)V´t¸§»,§DJuB;H¨Ùe£E*ªveVgýD\>鳦nmÙá8Ö'zÎvJõöT4wëàê#´öÃýTÄ\D&±£ef4XÅdOMöTy½Õ^ì!ÿä*161×Úúæ7ef¶Ú]2ýåQ*È2-Jö`¥Ï%UKÒÒÇ£OÊ#³½¢_LÍ[ÙÕÉ5¡/»¨:8ÉWíÖù¼¢y};MÌ9½¦gµáÎ[YëõØ=µ]áöºN¿¿£µ¢¦y(ÎEwLCwZÕpÖù©U«]+ųãÙ8>nz)RXi§_0¥ÓÏ/6³j§1ÏÓ«BWÊjJ«;³WµÓÃ_ó*Â+"áÑÒT$LZy×N?cíZ®Nshéú.Î4Iú8«ïRÈg§åhòãÍWߥ£¿,ÏD¾v*)mB]äìb¸ÏL²N&&ØoÖûMþ¿UU0¥ÂgÊÆp¶ÝÊc¹«mNÕÜ]¼½3ÆïÚ©µ45R²%
¯ý=ź5çÑÀÇGYµÝÊоö¥Â°±ð>©ð4ý·ªº¹£¦ZD½oäÞ,¨xGÇkÐìm,Z¼¥Â_"ü%ä7¿;'r,¶º5^b*æâtÖTѤ§+^ùë@u&ÎÒl`fU0Æ>{,ʨ{T°½¾VôªD]cöújKÙ Æ
H(Q©Õçê±×j½¡£½:XíZPW{ör¨M}xPAuG¼w|pÖÍÙÅolZy\HâaÕ4IF+z^ïEV}öÈ4ezY]äiDÌ×å4j0»"LKͶÄ1ùhßB[òEÌÑg««©óZjC¤ mZУnS©ÙAÖÑ|o@WEÑGE3SºØTï¢ÓZKFdc³ÇÔâíFõ-ðxdeH{Èk#·b޺·{ÏÊìfâí'ösíÄAeÕ';³|y}M'{c5wG)ö+Ð|b±æT²ëÅ[,6¶ß<âUéÛ©LôiÌ5îëÅDÉÀEGÅñÉô4TRèòd-ýh!ÞxMkwØɤh1;óOL6KVà2OwEÄZìÓ\ÁìLYD¬§Ãc÷õò(,Ò±cí]'M{½§ªVÖtTv+j}mdÚ"O.òÐ$ÎÇæACb8ÁöÉjO®¦|JUf¦§ìiÂ=Õ[+^i<gjWÚ±Ån*Õ®/¦¦ÚFo&Þ AhöEucÃ\Þvn+QÍçàØïV·¶Q\¡ÄºQ«[îj³#ZsUxqáÖæÐW'>ê;Ä}N3áèïðw ÏÁÛCS?£¯*ñFòhK]ëB0F¤ªÑÉéÞ,ôuÎ1f÷hß}TؤµMNE´ó$Ä_PI*B¦<:³JÆ)UdÁôú±«\¢¶'¨L¯,V¨êFÕàÑÞ!óuìm#ßC³]Óõãå¦<¥<Á[y2Âo³"åPþ~üz_ÿüøeðKàÁ?~Ny¦ê1Õ Ü¼èÙéh3ês<ÆÊ`9p%GÙw+ZäÌ£¿#&Å®â<)΢]s¤X#Åj)VIq¶+¥8K3¥X!ÅR´I±\eR,¢UÅR,b¡-R.ÅiR,¢YùR4IÑ(EõRÔIQ+Eó¤+Å)fK1KRTKQ%Å©RÌ" Åt)¦I1U)RLb¥ Åx)ÆI1V1RbRTHQ.E¥RÂ/E#¤8EáRb¨ÅRI1DÁRJ1HR¢¿ý¤("_<)úJᢽ¥È¢9RdK%
WRdJáÂ-EéR¤Iá"U)¥H"Q§Rô"^v)lRÄI+
Uf)b¤0IaÂ
^ª\<,ÅQ)HqXCRâ{)¾â[)¾âk)þ&ÅWR|)ÅR|.ÅgR|*Å)>âc)þ*ÅGR|(Å_¤ø@?Kñ¾ïIñ')öK±Ow¥xG·¥xK7¥xC?Jñº¯Iñªâ)^â%)^â)b¯ÏIñ¬ÏHñ´¿â))â)b¿â1)b·Hñ°IñH±KRtIq¿÷Iq¯;¤Ø.EHN)RÜ#ÅÝRÜ%ÅRlâ·RüF;¤¸]RÜ&ÅRüZ[¤¸Y-RÜ$ÅRÜ Åf)®â:)6Iq×HqµWIq¥WHñ+).â2).â)6Jq±IÑ!Å
R\ Å)ÖK±NyíáòÚÃåµËk×.¯=\^{¸¼öpyíáòÚÃåµËk×.¯=\^{¸¼öpyíáòÚÃJ!ï?\Þ¸¼ÿpyÿáòþÃåýËû÷.ï?\Þ¸¼ÿpyÿáòþÃåýËû÷.ï?\Þ¸¼ÿpyÿáòþÃåýËû÷.ï?\Þ¸¼ÿpyÿáòþÃåýËû÷.¯=\^{¸¼öpyÛáò¶ÃåmËÛ·.o;\Þv¸¼ípyÛáeÛ
èRÎepãÎÊpΣԹ¡¡vJC´&a¦Ô*¢³VJ:3^ZAtQå-§Ô2¢¥ä\J/µ-&ZDEµJ« F´¨h>QS(ÔH©¢z¢:¢Z¢¢yDs©ÞJÍ&E4¨¨èT¢D¢éDÓ¦M!L4h"Ñ¢ñDãÆ\c@cF\cA£*C®qk<¨¨¨òFR=?QÕAtÑp*9h(U/&*"B4¨D4Z@Ô¨5V@Oõòúùúõ&Ê%êEMçeSYD^¢Ôt&ê¹2ÒÒ\D©¡Ô¢äPê$PQ"9DäìAOä<;qD±DVʳb(ÏDd$2R&ô¡) JN
RiÄÃDGµ"ü¥":HyßSê;¢o¾!ú:<ô·Pò4ÐWúè¢Ï)ï3J}JtèÊûè¯äüèC¢¿}@EþL©÷)õ¥þD´hå½Kô9ß&zèM¢7¨È)õ:Ñk¡¤SA¯fþ@ô9_&zèE¢¨ÈóD{ÉùѳDÏ=ME~Oô9$zèq¢=D¿£QêQ¢ÝDPÞÃDóA¢ví$ê¢÷Sê>¢{vm%B¡ÄYN¢ Ñ=DwÝEt'Ñ6¢ß¯ùo¨;n§¼D·ÝJôk¢[n&ÚBt5v#µrÑfÊ»è:¢MD×R
k(u5ÑUDWRÞÔʯ.§¼Ë.%ºh#ÑÅTò"Ju]HtÑ¢õ!g-h]ÈY:hmÈÙ:èÜ3 j9ù9!ç`ТÕT}Õ;heÈÙ :ªI´è¢6¢åD˨é¥T}QkÈYZL-¢ZN':hÕk&O=k¢êDT²¨¨¨hÑ\ôêÙl¢Y4èÔt5=¨èTêîzPZN4h*ÑP49 0) ¶÷ÄPÂZÐPBh<G46{C©ÑD£ÈYJXª%l Î
ÚA¥¡øJÐH"?QÑP<ÞïüJ9ªAÃbk
£@CB*Ðàc&¨ò9úPÉþ!X¿CÍ¢|ªGOèKä£Æúõ¦Ærzåeb²¼ÔfOj3óP+n¢ªNFä"J%JÙçCö¹¤}(ÈI@Ô(*8¨6¢8¢X"+´PI39cLDF"ÔSI9U"
1ØVç8j«w±5¸CßÃ÷|ßß _ÿ+àKä}ôçÀgÀ§Àø?>FÞ_þøøðAÜ|÷ãÝïïö÷ü.ðð6ÒoßÞ þ¼{ºûµØþîWÁmq¿ã~xúÅXûày`/òïÙØ
îgþ=ôS±§¹]à~"¶Ùýxì|÷ÔýÚ{xðwãóàaà!ë÷Ö¥î¬ËÜ»¬ËÝ;.à~øïîEÞäm/tAàËYî»-+ÝwYV¹ï´¬vo³¬qÿøpp;°¸Íç¾ükàÔ¹¼Årºû&è¡o 6C_¶®C[ÐÖµð]\\\\üõ.G{'º/5Or_bïÞh¾Í}±ùv÷:5Û}¾Zä^ËÜçÚçnkXX³muÀ²[V»V[}öêm«ß\í7WVÎÞ¶2pV`EàÌm+»õ¬IYç8c[[@×ж¼Mý[ßÖÆËÛx¿6®°6{§Mµ.,,Û¶4ÀN^Ú¾4¸T7,¸tßR
-åæ®ðîíK]`ÿª¥±öÊ%ÅÖmNCÍ4oh*j4nkÔÕjjóææn]430kÛÌ@uQUàTQ4=Ø6=0hJ`ê¶)IEáP4.0~Û¸ÀØ¢Ñ1ÛFFU*0xfOó¤©vÑièsñÒ~.¿kës¹®Ý.5ÞêNUzÛRxÙ¤¾8åKST[òóÉ?¹wßJ[ÒóIï&}¤ëáOê_ÉíDÕ)Æ8az¥Æ%åÄýµ±º½96'·9ÝN¥â3'_ÏTîáq;H5¡ÌîtWªqñuzÆùelºo\M4M䳧OÿAÃA9«ªóKªµßI&_*ÑÒë6ndé¥ãéÓªBê-é¥ÕãíBûýÍP¤Ú7wYÛ2_ÿæØçøÜ¡:±?oWl6n³
mßÎÛâÜqøÇ©þ¸þC*m±îXE|cÕD,æ.[îÓ¾ªæm"é^ñ½l9Òâ«MK3ßOÍ[[.˺ֿ»ñ_ºÿùF¿É32¬ÏµÀyÀ¹@;p°X¬ÎVgg+36`9°X´EÀB88X 4ó&h ê:¨æs9Àl`0¨ªS@ L¦SÉÀ$`"0ÆcÑÀ(¨ Ê2ø`p0"`0(@P äy@_Àôz¹@/ Ȳ /ÐÈ<È Ò4À¤)@2$N èÄÀØ8 °ÀÄ &À =Ƨ( kàðñ£Àà0p8|||||üøøøøøø8 ||üøøøððgà}à=àOÀ~`ð.ðð6ðð&ððGàuà5àUàÀ+ÀËÀKÀÀÀóÀ^à9àYààià÷ÀSÀÀÀãÀàwÀcÀ£Ànààaà!àAà`°èîîîv ÛÐ{»»;mÀoß w ·[Û[_· 7[ÍÀõÀuÀ&àZààjà*àJààWÀåÀeÀ¥À%ÀFàbà"¸¸ Ø ¬Ö±íçãüsóÏqþ9Î?Çùç8ÿçãüsóÏqþ9Î?Çùç8ÿçãüó¥ b Gà1#pÄ À8b Gà1#pÄ À8b Gà1#pÄ À8b Gà1#pÄ À8Î?Çùç8ÿgãìs}³Ïqö9Î>ÇÙç8ûgãìÿÒqø?ܪéü[¶¬ÛÅLXò¼¹1ã½â¿ÌNcËX;¾Ö³ìö{Õ±µPضýÙ£ì÷ìµåÏd~Ì¥_ȬêýÌÀz0>>pt+Ð¥ë湩:ÏqOØþô$ߧG¯ÛvâY««¼ïWüHø ^¹H´²Ú¦ÕøÂxãÑ{Þ~ÒLa3Ù,6Ía5¬ão`ÍlfætÖ²EZjòæ㳩y(
ð¢é㥳V`)[ÎÚØøj
^I¼%ZºÀ×ì,¶ÍV±ÕÏgrVjé35ì¬Ì¹ì[UÛÀ.`þdêÂcª]Ä.Æ:_Â.ýQ½ñÔeøºýûáJv»]}q=Û|÷Í»Ý=#ò®ç&MÜÙì^v7»Ý§Íe=ffDÎK6UáÚn=¦ù[ql¶Ö`ìblÿyÝjGQr-JR+´¢Õ'ÍÄeéã#¢ÔUÚø{»ÏÊOyå|lî63×k)¡Nöþ¾Ýx3>Ŭu4©4ÝÝã±²[´ô¯Ùì6¬ÅíLз³;p¶Ë¶±;ñu\wWÄw³»´²NbÛÙ¬ä}ì~Ö¥ù*ïüÛ#þÐ1ÏN¶=ò0ÛHó¾¤ç!øx÷h>J?Æ~´(E©'ØPO³gسìyö8R{µÏ§z½Ä^f¯ñX¨ÙGø<Â^пÏâØHüø¿ó¼ÍesÎèv²éSm^þNÍøt\ ïÄ*í`ã'öEÇKr73ëþÄØð7êlpî7ôÍGoÆôËÔåTfdÅlÈ®®óU=ÈbqKIdCù½÷:ËËMyÆqQwã¼ÌoÓ)±÷§¦xï/4lTcºxÞãFÜÎK¼sdoÁwÄàoïg¿ý½âû_Ùß¿Ë{ªzïo)T[TG¨ïi)ñ+Æ-h$¹Äº×··À·×f|ýúWsG¦CCBb4&¼=óÂ^90B)ãí§h¾APÈPÔé¡4W_:
FAQs
In the ever-evolving landscape of financial services, where trust and integrity are paramount, the consequences of failing to conduct thorough due diligence can be severe. From reputational damage to financial losses and legal repercussions, the risks are simply too high to ignore.
What key questions need to be answered in the process of due diligence? ›
Due Diligence Checklist
- Who owns the company?
- What is the company's organizational structure?
- Who are the company's shareholders? ...
- What are the company's articles of incorporation?
- Where is the company's certificate of good standing from the state in which the business is registered?
- What are the company bylaws?
What does enough due diligence mean? ›
action that is considered reasonable for people to be expected to take in order to keep themselves or others and their property safe: People have to exercise due diligence and watch what's being bought on their credit cards.
What does failed due diligence mean? ›
Due Diligence Failure means that a Reference Fund fails to satisfy the requirements of the Calculation Agent's initial and on-going due diligence process and other internal control procedures (as such procedures may be amended from time to time).
What is the penalty for not doing due diligence? ›
It can apply to each tax benefit claimed on a return. That means if you are paid to prepare a return claiming all three credits and HOH filing status, and you fail to meet the due diligence requirements for all four tax benefits, the IRS may assess a penalty of $560 per failure, or $2,240.
What are the consequences of not being diligence? ›
Neglecting to undertake due diligence can have severe consequences that can result in legal, financial, and reputational damage. From a legal perspective, a failure to conduct due diligence may result in lawsuits, regulatory fines, or other legal penalties.
What are the 3 P's of due diligence? ›
The 4 P's of due diligence are People, Performance, Philosophy, and Process. These key elements form the foundation of a thorough due diligence process, covering aspects related to the team involved, performance metrics, investment philosophy, and the overall process followed.
What are the 4 due diligence requirements? ›
Four Requirements for Due Diligence
- Complete Form 8867, Paid Preparer's Due Diligence Checklist, and submit it with the return.
- Make sure any claimed benefit is based on facts.
- Ask the taxpayer the right questions.
- Keep records for three years.
What are the 3 principles of due diligence? ›
Below, we take a closer look at the three elements that comprise human rights due diligence – identify and assess, prevent and mitigate and account –, quoting from the Guiding Principles.
What is the best way to describe due diligence? ›
What Is Due Diligence? Due diligence is an investigation, audit, or review performed to confirm facts or details of a matter under consideration. In the financial world, due diligence requires an examination of financial records before entering into a proposed transaction with another party.
Due diligence is a relatively common term. Used in business, it broadly refers to the process of investigating and verifying information about a company or investment opportunity. Specifically for compliance teams, it comes up when you consider relationships with new vendors and third parties.
What is the risk due diligence? ›
Due diligence is risk-based. The measures that an enterprise takes to conduct due diligence should be commensurate to the severity and likelihood of the adverse impact. When the likelihood and severity of an adverse impact is high, then due diligence should be more extensive.
What is lack of proper due diligence? ›
Lack of Proper Due Diligence: Inadequate due diligence can lead to overlooking factors that significantly impact valuation, such as legal liabilities, contractual obligations, or environmental issues.
Can you sue due diligence? ›
Failure to perform due diligence can get someone fired from a job and, in some cases, can result in a civil lawsuit for breach of fiduciary duty. This can have big financial consequences. The biggest legal risk, however, is that there are times when failure to perform due diligence is actually criminal.
What are the consequences of inadequate CDD? ›
Avoiding reputational risk: Financial firms that are found to not comply with their CDD requirements may be met with negative reputational risk from potential customers.
What are the potential consequences of not meeting due diligence requirements? ›
Suspension or expulsion from IRS e-file. Disciplinary action by the IRS Office of Professional Responsibility. An injunction barring you from preparing tax returns for others. Criminal penalties for filing fraudulent returns.
Is lack of due diligence the same as negligence? ›
Negligence, unlike failure to match the due diligence standard, requires a great falling short of a reasonable standard, in circ*mstances of high risk: 5.5 Negligence.
What is the main purpose of due diligence? ›
The Bottom Line
Due diligence is a process or effort to collect and analyze information before making a decision or conducting a transaction so a party is not held legally liable for any loss or damage. The term applies to many situations but most notably to business transactions.