Le délégué à la protection des données : quelle est sa valeur ajoutée et son influence sur l'audit interne au sein d'une organisation ?

Abstract

The European regulation regarding the protection of personal data (GDPR) was introduced in May 2018. In this regard, some companies had to appoint a data protection officer (DPO). Some questions can arise from the application of this new regulation. This essay tries to answer two of these possible questions: - Does this DPO function provide some added value to the organisation? - What is the influence of the DPO on the internal audit within the organisation? The literature review provides throughout the regulation, a general description of the DPO as well as the confirmation of his influence on the internal audit and some details in this respect. Such a study is conducted by means of interviews in collaboration with some professionals: data protection officers and internal auditors from organisations in various sectors. The analysis of these interviews shows: As regards the first question, DPO’s can in reality differ in some respects from each other and it also provides the confirmation of his added value as well as some details hereabout. Concerning the second question, new precisions and answers about the influence of the DPO’s on the internal audit are provided and one can state that his impact is not the same in all organisations. These findings lead to the following conclusions: Depending on the organisation, the DPO can provide an added value but everyone has not perceived it yet. The DPO’s and the internal auditors have a relation of supervision and collaboration. Finally, the importance of their influence differs from one organisation to another.