The Views of Privacy Auditors Regarding Standards and Methodologies

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dc.contributor.author Toy, Alan en
dc.contributor.author Lau, D en
dc.contributor.author Hay, David en
dc.contributor.author Gunasekara, Gehan en
dc.date.accessioned 2019-06-10T02:00:48Z en
dc.date.issued 2019 en
dc.identifier.issn 2049-372X en
dc.identifier.uri http://hdl.handle.net/2292/46909 en
dc.description.abstract Purpose: This paper aims to uncover the practices of different privacy auditors to reveal the extent of any similarities in such practices. The purpose is to investigate the drivers of practices used by privacy auditors and to identify potential for improvements in the practice of privacy auditing so that privacy audits may better serve stakeholders. Design/methodology/approach: Six semi-structured interviews with seven privacy auditors and regulators and an analyst across Australia, Canada, New Zealand and the USA are used as the basis for our analysis. Findings: The study shows that some privacy auditors view privacy as an organizational issue, which means that all staff within an organization should understand the privacy issues that are relevant to the organization and to its customers. Because this practice goes beyond a mere compliance approach to privacy auditing, it indicates that there is a way to avoid the approach of merely applying standards from national data privacy laws which is an approach that has been subject to criticism because it is not applicable to the current situation of global applications and cross-border data. The interview themes demonstrate that privacy audits face significant challenges, such as the lack of a privacy auditing profession and the difficulty of raising the awareness of organizations and individuals regarding information privacy rights and duties. Originality/value: Privacy auditing is mostly unexplored by academic research and little is known about the drivers behind the practice of privacy auditing. This study is the first to document the views of privacy auditors regarding the practices that they use. It also presents novel results regarding the drivers of the practice of privacy auditing and the interests of the beneficiaries of privacy audits. It builds on research that argues for the existence of best practices for privacy (Toy, 2013; Toy and Hay, 2015) and it extends this argument by providing reasons why privacy auditors may benefit from the use of best practices for privacy. en
dc.publisher Emerald en
dc.relation.ispartofseries Meditari Accountancy Research en
dc.rights Items in ResearchSpace are protected by copyright, with all rights reserved, unless otherwise indicated. Previously published items are made available in accordance with the copyright policy of the publisher. en
dc.rights.uri https://researchspace.auckland.ac.nz/docs/uoa-docs/rights.htm en
dc.title The Views of Privacy Auditors Regarding Standards and Methodologies en
dc.type Journal Article en
dc.identifier.doi 10.1108/MEDAR-07-2018-0367 en
pubs.issue 3 en
pubs.begin-page 366 en
pubs.volume 27 en
dc.rights.holder Copyright: The author en
pubs.end-page 398 en
dc.rights.accessrights http://purl.org/eprint/accessRights/RestrictedAccess en
pubs.subtype Article en
pubs.elements-id 758487 en
pubs.org-id Business and Economics en
pubs.org-id Accounting and Finance en
pubs.org-id Commercial Law en
pubs.record-created-at-source-date 2018-12-20 en


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