...Alan Toy; David Lau; David Hay; Gehan Gunasekara 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...

... accounting can contribute to understand the determinants of Big Data’s value, such as data quality, security and privacy issues, data visualisation and users’ interaction. In doing so, IC measurement, reporting and auditing need to keep focusing on how human capital and organisational and technical processes...

... boundaries. Cybercrimes, data security breaches and privacy violations reflect voracity and represent the dark side of the Big Data ecosystem. Losing the confidentiality, integrity or availability of data because of a data security breach poses threat to IC and value creation. Thus, cyberthreats compromise...

... their constitutional rights against the Commissioner is the essential missing element. Key words Constitution Constitutional attack Constitutionality Fundamental rights Ombudsman Privacy Reverse onus of proof Search and Seizure 1 Introduction Nearly a decade has passed since the 1996 Constitution has been adopted...

... by taxpayers. © MCB UP Limited 2001 Bill of rights Constitutional court Katz Commission Privacy Recovery of tax Discrimination Fundamental rights Infringe Unconstitutional Constitutionality and the Income Tax Act L van Schalkwyk Department of Applied Accountancy University of South Africa...