{"id":28551,"date":"2011-12-13T00:27:19","date_gmt":"2011-12-13T00:27:19","guid":{"rendered":"http:\/\/www.2b-advice.com\/en\/blog\/de\/blog\/in-welche-richtung-geht-datenschutz-in-2020-copy-copy-copy-2-copy\/"},"modified":"2026-08-11T13:02:51","modified_gmt":"2026-08-11T11:02:51","slug":"quelle-direction-prendra-la-protection-des-donnees-en-2020-copy-copy-copy-2-copy","status":"publish","type":"post","link":"https:\/\/2b-advice.com\/fr\/2011\/12\/13\/einsichtsrecht-wirtschaftspruefer-datenschutz\/","title":{"rendered":"Droit de regard de l'expert-comptable et protection des donn\u00e9es"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"28551\" class=\"elementor elementor-28551\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-f9ac0e4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f9ac0e4\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-7e73c35\" data-id=\"7e73c35\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-0e5ce71 elementor-widget elementor-widget-heading\" data-id=\"0e5ce71\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Les r\u00e8gles de protection des donn\u00e9es doivent \u00eatre respect\u00e9es<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-ff2c093 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ff2c093\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-075b352\" data-id=\"075b352\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e2a9463 elementor-widget elementor-widget-text-editor\" data-id=\"e2a9463\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>Lors de l'\u00e9tablissement des comptes annuels, les auditeurs prennent connaissance d'un grand nombre de documents de l'entreprise. Ce faisant, ils doivent \u00e9galement respecter les dispositions l\u00e9gales relatives \u00e0 la protection des donn\u00e9es.<\/strong><\/p><p>En principe, le commissaire aux comptes dispose d'un droit de regard en vertu de l'article 320, paragraphe 2, p. 1 du Code de commerce allemand (HGB). Cette norme stipule que le commissaire aux comptes peut exiger des repr\u00e9sentants l\u00e9gaux toutes les explications et preuves n\u00e9cessaires \u00e0 un contr\u00f4le minutieux. Toutefois, presque tous les documents d'entreprise contiennent des donn\u00e9es \u00e0 caract\u00e8re personnel conform\u00e9ment \u00e0 l'article 3, paragraphe 1, de la loi f\u00e9d\u00e9rale sur la protection des donn\u00e9es (BDSG), non seulement des clients de l'entreprise, mais aussi et surtout des collaborateurs.<\/p><p>M\u00eame si l'article 320, paragraphe 2, premi\u00e8re phrase, du Code de commerce allemand (HGB) conf\u00e8re \u00e0 l'expert-comptable un droit de regard tr\u00e8s \u00e9tendu, conform\u00e9ment aux commentaires du droit commercial (par exemple Baumbach\/Hopt, HGB, \u00a7 320), ce droit doit n\u00e9anmoins \u00eatre \u00e9valu\u00e9 \u00e0 l'aune des normes d'admissibilit\u00e9 en mati\u00e8re de protection des donn\u00e9es.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-36146d3 elementor-widget elementor-widget-heading\" data-id=\"36146d3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Transmission de donn\u00e9es aux commissaires aux comptes<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d50b1a6 elementor-widget elementor-widget-text-editor\" data-id=\"d50b1a6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>La remise de documents d'entreprise \u00e0 des commissaires aux comptes doit \u00eatre consid\u00e9r\u00e9e, au regard de la l\u00e9gislation sur la protection des donn\u00e9es, comme un transfert. Ce transfert pourrait \u00eatre autoris\u00e9 si tous les salari\u00e9s avaient donn\u00e9 leur consentement \u00e0 la transmission des listes. Or, cela ne sera g\u00e9n\u00e9ralement pas le cas, de sorte qu'une disposition l\u00e9gale autorisant ce transfert au titre de la protection des donn\u00e9es doit s'appliquer. L'article 28, paragraphe 1, premi\u00e8re phrase, point 2, de la BDSG (loi f\u00e9d\u00e9rale allemande sur la protection des donn\u00e9es) peut \u00eatre pris en consid\u00e9ration \u00e0 cet \u00e9gard.<\/p><p>L'entreprise a un int\u00e9r\u00eat l\u00e9gitime \u00e0 \u00e9tablir des comptes annuels exacts et conformes \u00e0 la loi. \u00c0 cet \u00e9gard, il convient notamment de respecter le principe de n\u00e9cessit\u00e9. Il ne doit pas exister de moyen moins contraignant permettant d'\u00e9tablir les comptes annuels avec le m\u00eame r\u00e9sultat.<\/p><p>Ainsi, pour certaines donn\u00e9es, il est \u00e9galement possible de prouver leur existence \u00e0 l'aide de donn\u00e9es statistiques anonymes. Toutefois, il faut \u00e9galement tenir compte du fait que l'expert-comptable doit bien entendu \u00eatre en mesure de v\u00e9rifier les donn\u00e9es statistiques. Les entreprises doivent tenir compte du fait que l'article 320, paragraphe 2, phrase 1 du HGB n'est pas une loi sp\u00e9ciale qui pr\u00e9vaut sur la BDSG, car elle ne r\u00e9git pas explicitement le traitement des donn\u00e9es \u00e0 caract\u00e8re personnel. Cela est toutefois imp\u00e9ratif pour la subsidiarit\u00e9 de la BDSG. Les entreprises devraient consulter leur d\u00e9l\u00e9gu\u00e9 \u00e0 la protection des donn\u00e9es pour savoir quelles informations sont n\u00e9cessaires et \u00e0 quelles fins. Pour ce faire, il convient avant tout d'obtenir des commissaires aux comptes les finalit\u00e9s pr\u00e9cises relatives aux donn\u00e9es demand\u00e9es.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f400ead elementor-widget elementor-widget-heading\" data-id=\"f400ead\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Respecter les principes relatifs \u00e0 la protection des donn\u00e9es<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2549903 elementor-widget elementor-widget-text-editor\" data-id=\"2549903\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Conform\u00e9ment au RGPD actuellement en vigueur, le transfert de donn\u00e9es \u00e0 caract\u00e8re personnel \u00e0 des commissaires aux comptes doit g\u00e9n\u00e9ralement se fonder sur l\u2019article 6, paragraphe 1, point c) du RGPD (respect d\u2019une obligation l\u00e9gale) ou sur l\u2019article 6, paragraphe 1, point f) du RGPD (int\u00e9r\u00eat l\u00e9gitime). Par ailleurs, les principes de minimisation des donn\u00e9es, de limitation de la finalit\u00e9 et de confidentialit\u00e9 pr\u00e9vus \u00e0 l\u2019article 5 du RGPD doivent \u00eatre respect\u00e9s. Les entreprises devraient donc v\u00e9rifier quelles donn\u00e9es \u00e0 caract\u00e8re personnel sont r\u00e9ellement n\u00e9cessaires pour l\u2019audit en question et ne mettre \u00e0 la disposition de l\u2019auditeur que les informations indispensables \u00e0 la r\u00e9alisation de l\u2019audit des comptes annuels. Dans la mesure du possible, les donn\u00e9es \u00e0 caract\u00e8re personnel peuvent \u00eatre fournies sous forme pseudonymis\u00e9e ou agr\u00e9g\u00e9e, sans compromettre la v\u00e9rifiabilit\u00e9 des documents.<\/p><p>En outre, la collaboration avec les commissaires aux comptes dans le cadre de la gestion de la protection des donn\u00e9es de l\u2019entreprise doit \u00eatre document\u00e9e. Cela comprend notamment la d\u00e9finition des r\u00f4les respectifs en mati\u00e8re de protection des donn\u00e9es, la documentation de la base juridique du transfert de donn\u00e9es ainsi que la prise en compte des activit\u00e9s d\u2019audit dans le registre des activit\u00e9s de traitement. Les experts-comptables \u00e9tant g\u00e9n\u00e9ralement soumis \u00e0 une obligation l\u00e9gale de confidentialit\u00e9, les informations trait\u00e9es b\u00e9n\u00e9ficient d\u00e9j\u00e0 d\u2019un niveau de protection \u00e9lev\u00e9. L\u2019entreprise reste n\u00e9anmoins tenue de garantir le respect des principes de protection des donn\u00e9es tout au long du processus d\u2019audit.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Datenschutzrechtliche Vorschriften m\u00fcssen beachtet werden Bei der Erstellung des Jahresabschlusses nehmen Wirtschaftspr\u00fcfer Einblick in eine Vielzahl von Unternehmensunterlagen. Dabei sind auch datenschutzrechtliche Vorschriften zu beachten. Grunds\u00e4tzlich steht dem Wirtschaftspr\u00fcfer ein Einsichtsrecht nach \u00a7 320 Abs. 2 S. 1 HGB zu. Diese Norm besagt, dass der Abschlusspr\u00fcfer von den gesetzlichen Vertretern alle Aufkl\u00e4rungen und Nachweise verlangen kann, die f\u00fcr eine sorgf\u00e4ltige &hellip;<\/p>","protected":false},"author":1,"featured_media":28517,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-28551","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-datenschutz-unternehmen"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Einsichtsrecht des Wirtschaftspr\u00fcfers und Datenschutz | 2B Advice Blog<\/title>\n<meta name=\"description\" content=\"Bei der Erstellung des Jahresabschlusses nehmen Wirtschaftspr\u00fcfer Einblick in eine Vielzahl von Unternehmensunterlagen.Dabei sind Vorschriften zu beachten.\" \/>\n<meta name=\"robots\" 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