Cuestionario vinculado a una guía · Medio Nivel

Cuestionario sobre inteligencia artificial y seguridad de datos para preparadores de impuestos

Prueba los requisitos de WISP de la regla de salvaguardias de la FTC, cómo la IA cambia las amenazas de phishing a las oficinas de impuestos y examina a los proveedores de IA en busca de datos de clientes.

Rutas de guía relacionadasSeguridad de datos e inteligencia artificial del preparador de impuestos
Pregunta 1 de 8

Why does the FTC Safeguards Rule apply to paid tax preparers?

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Las respuestas y explicaciones aparecen a medida que realiza el cuestionario.

  1. Why does the FTC Safeguards Rule apply to paid tax preparers?
    • Because they file returns electronically
    • Because the Gramm-Leach-Bliley Act treats them as financial institutions
    • Because the IRS delegated its authority to the FTC
    • Because they hold PTINs
  2. Which IRS publication is the WISP template developed with the Security Summit?
    • Publication 17
    • Publication 4557
    • Publication 5708
    • Publication 334
  3. Why does the guide say poor grammar is no longer a reliable phishing warning sign?
    • Language models help criminals write fluent, personalized messages
    • Email filters now fix grammar automatically
    • The IRS requires perfect grammar in all emails
    • Phishing no longer uses email
  4. A caller who sounds like the firm owner asks to change a client's direct-deposit account. Which control does the guide recommend?
    • Follow the request if the voice matches
    • Ask the caller a trivia question
    • Email the client's bank
    • Verify through a second, known channel before acting
  5. Which Internal Revenue Code section limits using or disclosing tax return information without taxpayer consent?
    • Section 7216
    • Section 482
    • Section 199A
    • Section 6662
  6. Under the amended Safeguards Rule, the FTC must be notified of certain breaches involving unencrypted data of at least how many consumers?
    • 50
    • 5,000
    • 500
    • 10
  7. When vetting an AI intake tool, which question matters most for client confidentiality?
    • Whether the tool has a mobile app
    • Whether uploaded prompts and files are used to train the vendor's models, and how long they are kept
    • How many languages the interface supports
    • Whether the vendor offers a free trial
  8. What misconception about small tax offices does the guide correct?
    • That they need tax software
    • That they file returns
    • That they must renew PTINs
    • That they are too small to be targeted