1) How can technology serve to promote or restrict human rights? From a practical perspective, technology can help move the human rights agenda forward. For instance, the use of satellite data can monitor the flow of displaced people; artificial intelligence can assist with image recognition to gather data on rights abuses; and the use of forensic technology can reconstruct crime scenes and hold perpetrators accountable. Even if it had many uses it also has many down points. For example, it could make many people unemployed if people in factories are replaced with machines and the right even though humans have the right to work; arterial intelligence could affect human privacy by hacking in to their profile and system with out privileges; and each time we are getting loser to the emerging technologies we are getting ourselves vulnerable to the effects of the emerging technologies. 2) What are the five basic principles in professional ethics? The five basic principles are integrity, objectivity, professional competence, confidentiality and professional behavior – establish the standard of behavior expected of a professional accountant (PA) and it reflects the profession's recognition of its public interest responsibility. 3) What are the challenges with respect to professional ethics that are posed as a result of the raise of emerging technologies? Distinguish the link between ethics and technology. Understand general, professional and leadership ethical questions. Explain what digital privacy is, its components and why it is important. Know the importance of accountability and trust in emerging technologies. Identify the threats and challenges we face in developing and utilizing emerging technologies. 4) What are the common ethical rules that must be applied in all technologies? Keep Ethics in the Spotlight—and Out of the Compliance Box Highlight the Human Lives and Interests behind the Technology Consider Downstream (and Upstream and Lateral) Risks for Technologies Don’t Discount Non-Technical Actors, Interests, and Expectations Envision the Technical Ecosystem Mind the Gap between User Expectations and Reality Avoid Hype and Myths around Technology Establish Chains of Ethical Responsibility and Accountability Treat Technology as a Conditional Good Practice Disaster Planning and Crisis Response Promote the Values of Autonomy, Transparency, and Trustworthiness Consider Disparate Interests, Resources, and Impacts Design for Privacy and Security Invite Diverse Stakeholder Input Make Ethical Reflection & Practice Standard, Pervasive, Iterative, and Rewarding Model and Advocate for Ethical Tech Practice 5) Mention and discuss about specific professional ethics related to augmented reality, Artificial Intelligence and Internet of Things? Specific professional ethics related to augmented reality Do no harm Secure the experience Be transparent about data collection Ask for permission Minimize nausea Regulate social spaces Consider accessibility for all Innovate proactively Specific professional ethics related to Artificial Intelligence Minimize our interaction to the artificial world to minimum consider social norms while using one always use safety precautions Respect others privacy Diversify representation Be transparent about data collection Specific professional ethics related to Internet of Things Always consider Technical Safety Have Transparency and Privacy Beneficial Use & Capacity for Good Use it for important things Respect others privacy Never violet the rules of internet Diversify representation 6) What are the challenges of using emerging technologies such as big data, Artificial intelligence and Internet of Things? A) IoT security IoT security includes access to sensitive data, sabotage or hacked devices, and botnets. It holds confidential and sensitive information and if system breach occurs it could be fatal. B) Automation A lot of businesses try to automate repetitive tasks with the intent to improve employee productivity. Some automation solutions can result in greatly increased network traffic. Another aspect of these solutions is the maintenance and monitoring of the automation software. Whether it is an off the shelf product or a custom solution, IT will need to know how to monitor and troubleshoot the system. C) Cloud The cloud is like a giant storage in the sky which could store millions of terabyte worth of data from different places in the internet. The cloud right at this time holds millions of data that could be personal or work related. If someone was able to brake into the cloud, they have the potential to do any thing with the information they acquire. D) Artificial intelligence and machine learning Many organizations are utilizing some form of Artificial Intelligence (AI) or Machine Learning (ML). There will be a time when Artificial intelligence reaches to the point where it could think like a huma being and could create conditions and situations not comfortable for human beings.