Lei Geral de Proteção de Dados: roteiro para adequação e implantação em escritórios de contabilidade

Abstract

To fulfill its functions, accounting needs to process various personal data, and the LGPD has led to relevant changes in the way this use is managed. Thus, the objective was to develop a roadmap for the adaptation and implementation of processes necessary to comply with the provisions of the LGPD, applicable to accounting offices, to assist them in this process. Specifically, aspects necessary for compliance with the LGPD in accounting offices were described, and a roadmap with processes aimed at implementing and adapting the LGPD was developed. The theoretical framework built guided the study and based an interview with two experts in LGPD. Through a qualitative and descriptive approach, interviews were analyzed by defining seven categories of analysis: Education and awareness, Individual behaviors and attitudes and organizational culture, General assessment of the use of personal data, Verification and adequacy of contracts, Privacy, Security, and, Maintenance and monitoring. The results present these categories in detail, from which the script is structured. In addition, challenges and opportunities facing the LGPD were raised, such as the high cost and transparency. Finally, it is concluded that the instrument developed has the potential to measure the level of compliance of the accounting office with the LGPD specifications. Knowing the level of adequacy in each category, efforts can be directed towards improving that aspect. The main contributions of the study refer to the possibility of the practical application of the script in offices, as well as the possibility of adding scientificity to an emerging topic.