{"id":2141,"date":"2018-12-18T00:00:00","date_gmt":"2018-12-17T23:00:00","guid":{"rendered":"https:\/\/www.gestoriadelaguardia.com\/?p=2141"},"modified":"2025-04-30T13:43:46","modified_gmt":"2025-04-30T11:43:46","slug":"resolucio-de-la-aepd-sobre-la-responsabilitat-dels-auditors-de-comptes","status":"publish","type":"post","link":"https:\/\/www.gestoriadelaguardia.com\/ca\/2018\/12\/resolucio-de-la-aepd-sobre-la-responsabilitat-dels-auditors-de-comptes\/","title":{"rendered":"Resoluci\u00f3 de la AEPD sobre la responsabilitat dels auditors de comptes"},"content":{"rendered":"<p>Tal i com ha confirmat l\u2019Ag\u00e8ncia Espanyola de Protecci\u00f3 de Dades (AEPD), els auditors de comptes i les Societats d\u2019auditoria actuen com a responsables del tractament de les dades de l\u2019entitat auditada. Aix\u00ed doncs, es resol el principal dubte que sorgia entre els auditors de si eren responsables o b\u00e9 encarregats del tractament de les dades.<\/p>\n<p>La condici\u00f3 de Responsable del Tractament de dades es fonamenta en l\u2019imperatiu legal que faculta a l\u2019auditor com una figura aut\u00f2noma respecte l\u2019entitat que el contracta i que no rep directrius del client. Cal tenir en compte que l\u2019AEPD no estableix cap difer\u00e8ncia entre les auditories volunt\u00e0ries o per imperatiu legal.<\/p>\n<p>Per tant, en el contracte de prestaci\u00f3 de serveis que signen l\u2019auditor i l\u2019empresa o entitat auditada hi ha de constar que l\u2019auditor n\u2019\u00e9s el responsable aix\u00ed com tamb\u00e9 s\u2019ha de preveure el deure de dilig\u00e8ncia, que existeix una cl\u00e0usula de confidencialitat de les dades i que es pret\u00e9n utilitzar el m\u00ednim de dades possible ajustades a la finalitat de l\u2019activitat empresarial.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tal i com ha confirmat l\u2019Ag\u00e8ncia Espanyola de Protecci\u00f3 de Dades (AEPD), els auditors de comptes i les Societats d\u2019auditoria actuen com a responsables del tractament de les dades de l\u2019entitat auditada. Aix\u00ed doncs, es resol el principal dubte que sorgia entre els auditors de si eren responsables o b\u00e9 encarregats del tractament de les [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[14],"tags":[],"class_list":["post-2141","post","type-post","status-publish","format-standard","hentry","category-noticies"],"_links":{"self":[{"href":"https:\/\/www.gestoriadelaguardia.com\/ca\/wp-json\/wp\/v2\/posts\/2141","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.gestoriadelaguardia.com\/ca\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.gestoriadelaguardia.com\/ca\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.gestoriadelaguardia.com\/ca\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.gestoriadelaguardia.com\/ca\/wp-json\/wp\/v2\/comments?post=2141"}],"version-history":[{"count":1,"href":"https:\/\/www.gestoriadelaguardia.com\/ca\/wp-json\/wp\/v2\/posts\/2141\/revisions"}],"predecessor-version":[{"id":4682,"href":"https:\/\/www.gestoriadelaguardia.com\/ca\/wp-json\/wp\/v2\/posts\/2141\/revisions\/4682"}],"wp:attachment":[{"href":"https:\/\/www.gestoriadelaguardia.com\/ca\/wp-json\/wp\/v2\/media?parent=2141"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.gestoriadelaguardia.com\/ca\/wp-json\/wp\/v2\/categories?post=2141"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.gestoriadelaguardia.com\/ca\/wp-json\/wp\/v2\/tags?post=2141"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}