Matteo La Torre, Vida Lucia Botes, John Dumay, Elza Odendaal
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 evolving due to the current digital ecosystem.
By surveying the literature, the authors embrace a practice-oriented perspective to explain how data protection practices emerge, exist and oc…
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