In this episode we explore Open Access to data used within Internal Audit and Performance Audit teams, with focus on 8 exceptions that may necessitate a level of restriction. 

In general, access should be as open as possible, as explained in the previous episode. 
But there are 8 specific exceptions to consider, carefully: 

1. Cross-border concerns.
2. Strict organizational data governance regimes.
3. Highly sensitive data.
4. The need to maintain Chinese walls.
5. Very large audit teams.
6. Where specific data is sensitive.
7. If there is risk that data will be altered.
8. Vulnerability - heightened security/cyber risk.

Links

• The blog article where this was originally outlined
• This episode's web page (with full transcript)

About this podcast

The podcast for performance auditors and internal auditors that focuses on data & risk.
Hosted by Conor McGarrity and Yusuf Moolla. Produced by Risk Insights.