Association of Chartered Certified Accountants (ACCA) Certification Practice Test

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What is the definition of a data subject?

A corporation that collects personal data
An individual whose personal data is being processed
A government agency responsible for data protection
An organization that holds personal data

The correct answer is: An individual whose personal data is being processed

The definition of a data subject refers to an individual whose personal data is being processed. This is in line with the principles of data protection and privacy laws, such as the General Data Protection Regulation (GDPR) in the European Union. The data subject is the person to whom the data relates, ensuring that individuals have certain rights regarding their personal information, including the right to access, rectify, and erase their data. In contrast, the other options describe entities involved in data handling or regulatory frameworks but do not define a data subject. A corporation that collects personal data refers to an organization engaged in data processing, while a government agency responsible for data protection plays a regulatory role in overseeing compliance with data protection laws. An organization that holds personal data is also not considered a data subject, as it refers to a legal entity rather than an individual whose data is being processed. This distinction is crucial for understanding data protection rights and obligations within the context of privacy laws.