LGPD RISK FRAMEWORK: IMPACTS ON ACCOUNTING INNOVATION IN MATO GROSSO

Abstract

The main purpose of this research is to analyze how the implementation of the General Law on the Protection of Personal Data (LGPD) impacts accounting firms in Mato Grosso, with an emphasis on the adoption of compliance mechanisms guided by risk analysis and the promotion of innovation in the provision of accounting services. To achieve this, the methodology used is characterized by a quantitative-qualitative, cross-sectional approach, with an explanatory and descriptive methodological nature. It used bibliographic and documentary data collection techniques (various standards) and a survey with an online questionnaire sent to accounting professionals working in accounting offices in the state of Mato Grosso. At the end of the survey, there were 41 respondents. The data was analyzed using the model developed by Mendes (2018), a tool that makes it possible to analyze the level of security and privacy risk in accounting firms. It was found that physical, logical and documentation security controls are “well defined” within accounting firms. On the other hand, the categories of information collection and management, data transfer and consent, as well as the rights of data subjects, need to be improved in terms of controls, processes and people.