Financial records hold some of the most sensitive personal data — employee details, supplier banking info, customer accounts. Yet many companies focus on POPIA compliance in marketing or HR, and forget that their audit trail may expose the biggest risks. Here’s how to ensure your audit and accounting processes stay compliant with South Africa’s Protection of Personal Information Act (POPIA).
Where POPIA Risks Hide During Audits
- Auditors and clients exchange large volumes of information. Common weak points include:
- Unsecured file transfers (emailing Excel sheets with IDs and salaries).
- Shared drives without access control.
- Unredacted supporting documents (bank statements, contracts).
- Old audit files stored beyond legal retention periods.
- Even a minor breach can trigger regulatory action or reputational harm.
The Auditor’s Responsibility
Auditors are independent operators, not just service providers — meaning both the audit firm and the client share responsibility for safeguarding information.
IRBA’s Code of Professional Conduct and ISQM standards require firms to:
- Use secure communication tools.
- Limit staff access to client data.
- Destroy or archive files properly after retention deadlines.
What Businesses Should Do Before the Audit
- Designate a POPIA Champion to liaise with your auditors.
- Mask or anonymise personal data where full details aren’t required.
- Use password-protected uploads or client portals for audit documents.
- Update your consent and privacy notices to include audit-related processing.
- Review your data-retention policy to match audit cycle timelines.
SC Audit’s Approach to Data Security
- At SC Audit, we follow a “privacy-by-design” philosophy:
- Secure file-transfer platforms for all clients.
- Minimal-data principle — we only collect what’s essential.
- Staff POPIA training and confidentiality undertakings.
- Encryption and regular system audits.
This ensures your information stays protected throughout the audit process.
Need help aligning your financial and audit data with POPIA? Get in touch for a privacy-compliance checklist or consultation. SC Audit is part of the Schoemans Group that includes Schoemans – Chartered Accountants in Cape Town and Acrede – Quality Auditing and Tax Consulting.