According to the CRISC Review Manual1, access controls are the policies, procedures, practices, and technologies that are designed and implemented to prevent unauthorized or inappropriate access to IT resources and data. Access controls are essential for ensuring the confidentiality, integrity, and availability of data, especially personally identifiable information (Pll), which is any information that can be used to identify, locate, or contact an individual. Insufficient access controls are the greatest concern related to data privacy when implementing an Internet of Things (loT) solution that collects Pll, as they can expose the data to various risks and threats, such asdata leakage, theft, loss, corruption, manipulation, or misuse. Insufficient access controls can also cause legal, regulatory, ethical, or reputational issues for the organization, if the data privacy rights and expectations of the individuals are violated or compromised. References = CRISC Review Manual1, page 240, 253.