- 15 Marks
AAA – May 2023 – L3 – Q6 – Regulatory Framework and Professional Standards
Evaluate the principles of the Nigerian Data Protection Regulation and discuss its requirements in an audit context.
Question
The audit of one of your firm’s new clients is ongoing. Review and compliance procedures were being carried out by the audit team. There were unsatisfactory issues with some of the data generated for use in the testing process. These issues were escalated, and it became necessary to bring in the firm’s IT specialists for confirmation purposes. With your competence in this area, you were asked to provide the necessary guidance and assurance needed by the audit team.
Required:
(a) Evaluate the components of the governing principles of the Nigerian Data Protection Regulation, 2019, as applicable in the circumstance. (6 Marks)
(b) Discuss the requirements of the data protection framework. (9 Marks)
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