Varstvo osebnih podatkov v računovodskih postopkih

diplomsko delo

Zala Plohl (Author), Iztok Kolar (Mentor)

Abstract

V današnjem času predstavlja zloraba osebnih podatkov velik problem tako na področju računovodstva kot tudi na drugih ravneh življenja. Varstvo osebnih podatkov je temeljna pravica vsakega posameznika in se mora spoštovati, vendar pa kljub strogi zakonodaji in predpisanim kaznim za kršitelje, še vedno predstavlja veliko težavo. Prav zaradi tega sem se odločila to temo podrobneje raziskati. V diplomskem delu smo v petih večjih vsebinskih poglavjih ugotavljali, kakšno je varstvo osebnih podatkov v računovodskih postopkih. V sklopu prvega poglavja smo opredelili računovodsko dejavnost ter opisali delitev računovodstva v podjetju. Naslednje poglavje zajema splošne informacije o politiki varstva osebnih podatkov, kjer smo se osredotočili predvsem na ureditev varstva osebnih podatkov v RS in si pri tem pomagali tudi s splošno uredbo GDPR in drugimi zakoni ter direktivami, ki so s tem tudi povezane. V našem osrednjem in hkrati tudi najobsežnejšem poglavju smo ugotavljali varstvo osebnih podatkov v računovodskih postopkih. V tem poglavju smo raziskovali predvsem elektronsko poslovanje, prednosti in slabosti takšnega načina poslovanja ter njegovo varnost. Dotaknili smo se tudi varnega načina zbiranja, obdelovanja, posredovanja in pa brisanja osebnih podatkov v računovodskih postopkih. Raziskovali smo tudi ukrepe za zaščito osebnih podatkov in jih predstavili. Raziskovali smo tudi kršitve varstva osebnih podatkov in spremembe računovodskih postopkov, ki so posledica regulacij varstva osebnih podatkov. V sklopu naslednjega poglavja smo zajeli še nadzorne organe, ki skrbijo za to, da do zlorab in kršitev varstva osebnih podatkov ne bi prihajalo. Dotaknili smo se tudi sankcij za kršitelje. V sklopu zadnjega vsebinskega poglavja smo predelali še mehanizme za varstvo osebnih podatkov pri elektronskem poslovanju v računovodskih postopkih. Izdelali smo tudi lastno tabelo, kjer smo mehanizme razdelili v različne skupine glede na njihovo vrsto in jih med seboj primerjali tudi po različnih kriterijih, ki smo si jih sami zadali. Ugotavljali smo, kateri mehanizmi so v računovodstvu najbolj uporabni, aktualni, kompleksni ali strogi glede na sankcije.

Keywords

računovodstvo;osebni podatki;varstvo osebnih podatkov;politika zasebnosti;

Data

Language:	Slovenian
Year of publishing:	2023
Typology:	2.11 - Undergraduate Thesis
Organization:	UM EPF - Faculty of Economics and Business
Publisher:	Z. Plohl
UDC:	657:342.7
COBISS:	171476739
Views:	26
Downloads:	2
Average score:	0 (0 votes)
Metadata:

Other data

Secondary language:	English
Secondary title:	Personal data protection in accounting procedures
Secondary abstract:	Nowadays, misuse of personal data is a big problem, both in the field of accounting and in other areas of life. The protection of personal data is a fundamental right of every individual and must be respected, but despite strict legislation and prescribed penalties for violators, it still represents a major problem. That's why I decided to research this topic in more detail. In the thesis, in five major substantive chapters, we determined what the protection of personal data is in accounting procedures. As part of the first chapter, we defined the accounting activity and described the division of accounting in the company. The next chapter contains general information about the personal data protection policy, where we focused primarily on the regulation of personal data protection in the Republic of Slovenia and also helped with the general GDPR regulation and other related laws and directives. In our central and at the same time also the largest chapter, we determined the protection of personal data in accounting procedures. In this chapter, we mainly researched electronic business, the advantages and disadvantages of such a way of doing business and its security. We also touched on the safe way of collecting, processing, transferring and deleting personal data in accounting procedures. We also researched measures to protect personal data and presented them. We also investigated personal data protection violations and changes in accounting procedures as a result of personal data protection regulations. as part of the next chapter, we also covered the supervisory authorities that ensure that abuses and violations of personal data protection do not occur. We also touched on sanctions for violators. As part of the last substantive chapter, we also reworked the mechanisms for the protection of personal data in electronic business in accounting procedures. We also created our own table, where we divided the mechanisms into different groups according to their type and compared them with each other according to various criteria that we set ourselves. We determined which mechanisms are the most useful, current, complex or strict in terms of sanctions in accounting.
Secondary keywords:	personal data;protection;accounting;procedures;privacy policy;
Type (COBISS):	Bachelor thesis/paper
Thesis comment:	Univ. v Mariboru, Ekonomsko-poslovna fak.
Pages:	1 spletni vir (1 datoteka PDF (48 str.))
ID:	19680708