Aplicação de um framework de gestão de riscos e controles internos para uso e proteção de dados em uma empresa contábil

Abstract

The Brazilian General Data Protection Regulation was created as a mechanism to standardize procedures concerning the collection, storage, processing, and sharing of personal data, which proved to be a challenge for companies across all sectors. In this context, the present research represents an extension of the study conducted by R. G. P. Silva (2020) and aimed to apply a risk management and internal control framework for data use and protection in an accounting firm located in São Paulo. The adopted methodology was interventionist, bridging the theoretical dimension with practical application, which not only benefits the company but contributes as well to the development of studies in the accounting field. The research results indicate that the implementation of the interventionist model had a positive impact on the perspective of the office partner, as it proved effective in enhancing understanding of the legislation and raising awareness about data handling. The study contributed both theoretically, by providing a solid foundation for compliance with the law, and empirically, by bringing about real improvements in the accounting office and offering guidance for continuous enhancement of its practices.