A PLS-SEM Model on Auditing and GDPR: The Mediating Role of Internal Audit in Business Management

Stratos Moschidis (), Evrikleia Chatzipetrou (), George Drogalas () and Paraskevi Zisiopoulou ()
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Stratos Moschidis: Hellenic Statistical Authority
Evrikleia Chatzipetrou: International Hellenic University
George Drogalas: University of Macedonia, Egnatias
Paraskevi Zisiopoulou: University of Macedonia

A chapter in State of the Art in Partial Least Squares Structural Equation Modeling (PLS-SEM), 2023, pp 589-597 from Springer

Abstract: Abstract The General Data Protection Regulation (GDPR) (European Union [EU] Regulation 2016/679) governs and protects the processing of personal data within the European Union. In particular, it lays down the rules related to the protection of natural persons with regard to the processing of personal data, the free movement of personal data, and the fundamental rights and freedom in relation to the protection of personal data. In this framework, auditors need to find their place and limits and are now expected to decide why and how they will process such data. The purpose of this chapter is to study the impact of the implementation of the GDPR on the exercise of auditing activities, using explanatory hypotheses, through the development of a partial least squares structural equation modeling (PLS-SEM) reflective–reflective model. The survey data were collected using a specially designed questionnaire that was distributed to 120 businesses in the Greek territory. The model was created using SmartPLS Version 3.0 software. Our findings support all the investigative hypotheses and highlight the mediating role of internal audit in the relationship between management support and effective GDPR implementation.

Keywords: PLS-SEM; Internal audit; Risk management; Management support; GDPR (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:spr:prbchp:978-3-031-34589-0_41

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DOI: 10.1007/978-3-031-34589-0_41

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