Internal auditors must be able to freely access any information they need to perform their work effectively, the ECIIA has said in response to the European Commission’s (EC) consultation on the free flow of non-personal data.
“Internal auditors use non-personal data in the course of their audits and report critical findings and comments to senior management, the board and the audit committee,” the ECIIA’s response said. “In particular, such data is used to report on weaknesses in internal control processes, risk management and practices in the organisation.”
The ECIIA said it supported the EC’s proposal to guarantee the access to any data across Europe, which, it added, was especially crucial for internal auditors working in a group with offices in different countries across Europe.
“On the basis of the Global Standards for the profession, internal auditors are bound to follow the requirements of mandatory professional guidance, so, in effect, they have a common approach across Europe,” ECIIA President Farid Aractingi said. “Therefore, subject to the principle of subsidiarity, it would be desirable also to take a common approach to the access of data for the Internal Auditors in Europe.”
The EC’s proposals are set out in its document State of the Union 2017: A framework for the free flow of non-personal data in the EU.
They are meant complement its already existing rules for personal data. The new rules will enable the storage and processing of non-personal data across the Union are intended to boost the competitiveness of European businesses and to modernise public services in an effective EU single market for data services.