TY  - JOUR
U1  - Zeitschriftenartikel, wissenschaftlich - begutachtet (reviewed)
A1  - Martini, Mario
A1  - Kienle, Thomas
T1  - Finanzkontrolle und Datenschutz: Die Rechnungshöfe im Mehrebenensystem des europäischen Datenschutzrechts
JF  - Die Verwaltung
N2  - Courts of auditors fulfil an important function within a state’s constitutional structure. One of their most important responsibilities is to strengthen the citizens’ trust in the state and in politics by controlling the state`s financial management. In order to perform this task, the courts of auditors need thorough insight into administrative proceedings, even in those that contain personal data. Therefore, the external financial control can come into conflict with the involved persons’ right to informational self-determination. If the GDPR applied in full to the courts of auditors’ processing activities, this could – in turn – interfere with their constitutionally protected independence. On closer examination, it becomes clear that audit and data protection authorities maintain a special relationship of cooperation. Their respective competency of control is reciprocally limited as required by their particular independence. As a consequence, they have to be treated in analogy to courts, which the GDPR explicitly privileges. Thus, courts of auditors are subject to data protection law, but (inter alia) released from the data protection authorities’ supervision.
KW  - DSGVO
KW  - Rechnungshof
KW  - Finanzkontrolle
KW  - Datenschutz
Y1  - 2019
UR  - https://elibrary.duncker-humblot.com/zeitschriften/id/29/vol/52/iss/5576/art/54399/
SN  - 0042-4498
SS  - 0042-4498
VL  - 52
IS  - 4
SP  - 467
EP  - 499
PB  - Duncker & Humblot
CY  - Berlin
ER  -