diplomsko delo
Sara Javornik (Author), Jernej Letnar Černič (Mentor)

Abstract

V sklopu svoje diplomske naloge sem predstavila tematiko varstva osebnih podatkov ter preprečevanja pranja denarja in financiranja terorizma v računovodskih servisih. Študija primera je moje delo v računovodskem servisu. Računovodski servis je ustanova oziroma podjetje, kjer zaposleni nudijo računovodske storitve svojim pogodbenim strankam. V sklop nalog računovodskega servisa spada predvsem sistematično zapisovanje finančnih transakcij, ki sodijo v delovni proces vsakega podjetja. Računovodstvo in knjigovodstvo predstavljata proces združevanja, analiziranja in poročanja o transakcijah. Vse to se poroča pristojnim organom in uradom, ki so zadolženi za vse, kar je povezano z davki in oddajo davkov. Finančni izkazi oziroma bilance so najpomembnejši del nalog, ki jih računovodski servisi opravljajo. Ti predstavljajo delovanje podjetij, njihovo finančno držo ter pretok denarja in so strnjenke mnogih finančnih transakcij v določenem obdobju. Sama že več let kot študentka delam v računovodskem servisu. Ker sem bila s strani nadrejenih zadolžena za seznanitev ter podrobno analizo dolžnosti, ki jih predstavljata uredba GDPR in ZPPDFT-1 za naš servis, sem se odločila, da napišem diplomsko nalogo na obe temi. Ključnega pomena za vključitev obeh tem v svojo diplomsko nalogo je tudi dejstvo, da sta oba vstopila v veljavo v istem letu. Vedeti je treba, da imajo računovodski servisi na voljo ogromno količino podatkov, zato sta uredba GDPR ter ZPPDFT-1 zanje ključnega pomena. Načeloma so osebni podatki tudi brez prej omenjene Splošne uredbe o varovanju podatkov (GDPR) v računovodskih servisih strogo varovani, pa vendar so nove smernice v to okolje doprinesle nove načine, mehanizme ter dolžnosti, ki jih je treba upoštevati.

Keywords

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Data

Language: Slovenian
Year of publishing:
Typology: 2.11 - Undergraduate Thesis
Organization: EVRO-PF - European Faculty of Law, Nova Gorica
Publisher: [S. Javornik]
UDC: 347.18:657(043.2)
COBISS: 2053356214 Link will open in a new window
Views: 3
Downloads: 0
Average score: 0 (0 votes)
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Other data

Secondary language: English
Secondary abstract: As part of my diploma thesis, I presented the topic of protection of personal data and the prevention of money laundering and terrorist financing in Accounting companies. The case study is my work at the Accounting company. The Accounting company is an institution or a company where the employees offer Accounting to its contracting parties. Accounting company%s tasks are primarily a systematic recording of financial transactions that fall into the work process of each company. Accounting and bookkeeping are a process of pooling, analyzing and reporting transactions. All this is reported to the competent authorities and offices responsible for all matters relating to taxes and tax returns. Financial statements or balance sheets are the most important part of tasks performed by the accounting Companies. They represent the operation of companies, their financial stance and the flow of money, and consist of many financial transactions in a given period. I have been working for such an Accounting company for a number of years as a student, and since I was the one in charge of implementing both GDPR and ZPPDFT-1 into our company, I decided to choose these 2 topics as my diploma thesis. The fact that both the GDPR and ZPPDFT-1 were introduced in the same year definitely played a big part in my choice of the topics. It should be noted that Accounting companies have huge amounts of personal data, so the implementation of GDPR Regulation and the ZPPDFT-1 are crucial for them and their clients. Despite the fact that personal data have always been well protected in accounting companies, the implementation of both new laws definitely helped elevate new ways of protection and safety measures regarding the protection of personal data.
Secondary keywords: Osebni podatki;Diplomske naloge;Računovodstvo;Pranje denarja;
Type (COBISS): Final reflection paper
Thesis comment: Evropska pravna fak.
Source comment: Dipl. delo 1. stopnje bolonjskega študija; Nasl. z nasl. zaslona; Opis vira z dne 02. 09. 2019;
Pages: 40 str.
ID: 11214193