La Torre, Matteo; Botes, Vida Lucia; Dumay, John; … - In: Managerial Auditing Journal 36 (2019) 2, pp. 218-239
Purpose: Privacy concerns and data security are changing the risks for businesses and organisations. This indicates that the accountability of all governance participants changes. This paper aims to investigate the role of external auditors within data protection practices and how their role is...