4.1 The Account

As discussed above in sections 1, 3.4.3 and 3.4.5, provision of accounts is an important part of the organisational lifecycle, and the means of demonstrating accountability. In this section it is explained what accounts are (in 4.1.1: general concepts); who produces them (in 4.1.2); how their properties can vary (in 4.1.4); how this analysis relates to the functional elements of accountability corresponding to section 3.1 (in 4.1.3). Examples of the two main types of account are given, namely evidence about compliance (in 4.3) and about data breaches or policy violations (in 4.4 and 4.5). Within this discussion, ways of improving account provision are given, and the process around the provision of accounts and their verification is clarified.