Who is the owner of a personal data processing activity?

ANSWER

Within the record of processing activities under Article 30 GDPR, in addition to the mandatory elements listed in that provision, so-called process owners may also be indicated. A process owner is a person or entity at the data controller who is responsible for specific processing activities. This may therefore be the head of a given organisational unit, a person in a given job position, or a processor processing personal data under Article 28 GDPR. In the question described, the process owner will be the accounting office.