Security of Accounting Records in the Units of a Municipal Government

• Autorzy: Anna Ćwiąkała-Małys , Małgorzata Durbajło-Mrowiec
• Języki publikacji: EN

Abstrakty

EN

Purpose: The aim of this publication is to diagnose if and to what extent the changes in personal data security were transferred to security of information/ data in terms of accountancy in the units of local self-government. Units of local self-government exploit more and more IT, they process more information, including personal data, and the number of users of such systems is growing. When we additionally take into consideration common accessibility to the Internet, with a growing number of devices and mobile applications and a growing number of cyber-attacks, then the needs of self-government for better solutions in terms of information security should be growing. Hence, following the May Regulation of the European Union, in terms of securing personal data, should conduce to implementing additional, safer solutions. Financial data is a particularly comprehensive set of information that is transmitted in the area of accountancy of units, including units of local self-government. In the area of accountancy, there is a special regulation concerning the security of data systems, more precisely it is the Accounting Act. Design/methodology/approach: For the needs of this article, the researches were conducted in three average units of local self-government in the Lower Silesia Province. Interviews, observations and audits were also undertaken. In order to address this issue, interviews and audits were conducted in three units of local self-government of Lower Silesia Province. Findings: It was determined that none of the researched units has and plans to create a complex system of security that is adequate to the existing risks. Originality/value: The information security system in accounting was assessed, the area omitted in publications and practice. (original abstract)

Słowa kluczowe

EN

Accounting; Accounting policy; Information security; Data security

PL

Rachunkowość; Polityka rachunkowości; Bezpieczeństwo informacji; Bezpieczeństwo danych

• Czasopismo: Zeszyty Naukowe. Organizacja i Zarządzanie / Politechnika Śląska
• Rocznik: 2020
• Numer: z. 145
• Strony: 71--87

Twórcy

autor

Anna Ćwiąkała-Małys

• University of Wrocław

autor

Małgorzata Durbajło-Mrowiec

• University of Wrocław

Bibliografia

• 1. Act on 29 September 1994, on accounting, Journal of Laws (2018).
• 2. Act on 6 September 2001 r. on an access to public information. Journal of Laws (2018).
• 3. Durbajło-Mrowiec M. (2018). Ochrona danych osobowych w rachunkowości. Prace Naukowe Wydziału Prawa, Administracji i Ekonomii Uniwersytetu Wrocławskiego, Finanse i Rachunkowość, 4. doi:10.23734/23.18.010.
• 4. Hołda A. (2018). Instrukcje księgowe i podatkowe. Retrieved from https://sip.legalis.pl/ document-full.seam?documentId=mjxw62zogi3damjzhaztanq, 23.10.2019.
• 5. Regulation of the Council of Ministers of 12 April 2012 on Legal Framework of Interoperability, minimal requirements for public records and exchange of information in an electronic form and with minimal requirements for ICT systems, Journal of Laws (2017).
• 6. Regulation of the European Parliament and the Council (EU) 2016/679 of 27 April 2016 on the protection of individuals with regards to personal data processing and with regards to free flow of such data and repealing directive 95/46/EC (general regulation on data protection), Official Journal (2016).
• 7. Walczak P. (2018). Dokumentacja wewnętrzna w jednostkach sektora finansów publicznych. Retrieved from https://sip.legalis.pl/document-full.seam?documentId=mjxw62zogi3damrqge4tcoa, 23.10.2019.

Identyfikatory

DOI

10.29119/1641-3466.2020.145.5