20.500.12556/DKUM-94693 Prednosti in slabosti obračuna plač zaposlenih v oblaku The pros and cons of cloud-based payroll Diplomsko delo obravnava uporabo oblačnih rešitev pri obračunu plač in analizira njihove prednosti ter slabosti. Posebna pozornost je namenjena varovanju občutljivih plačnih podatkov, ki vključujejo osebne in finančne informacije zaposlenih, ter tveganjem, ki nastajajo ob njihovi obdelavi in shranjevanju v oblačnih okoljih. Teoretični okvir zajema predstavitev ključnih značilnosti oblačnih storitev, modelov njihove uporabe ter pregled regulativnih zahtev, ki izhajajo iz evropske in nacionalne zakonodaje (npr. GDPR, Zakon o delovnih razmerjih, Zakon o dohodnini) ter mednarodnih standardov in certifikatov (ISO 27001, SOC). Empirični del temelji na simulaciji petih dogodkov (izpad internetne povezave, nenamerno brisanje datoteke, nepooblaščen dostop, izpad električne energije in phishing napad), s katerimi so bile analizirane ranljivosti oblačnih sistemov ter odzivnost vgrajenih zaščitnih mehanizmov. Rezultati raziskave kažejo, da oblačne platforme zagotavljajo visoko stopnjo odpornosti na tehnične izpade in omogočajo učinkovito obnovo podatkov, hkrati pa izpostavljajo tveganja, povezana z odvisnostjo od internetne povezave, s človeškimi napakami in kibernetskimi grožnjami. Ugotovljeno je bilo, da zanesljivo delovanje tovrstnih rešitev zahteva dosledno upravljanje dostopov, večnivojsko varnostno zaščito (šifriranje, večfaktorsko avtentikacijo in požarne zidove) ter stalno usposabljanje uporabnikov. Naloga ugotavlja, da oblačne rešitve podjetjem pri obračunu plač prinašajo pomembne koristi v obliki stroškovne učinkovitosti, avtomatizacije procesov in skladnosti s predpisi, hkrati pa ustvarjajo nove varnostne in organizacijske izzive. Zato se kot nujna izkaže implementacija celovitih strategij obvladovanja tveganj, ki vključujejo varnostne protokole, redundančne sisteme ter redno preverjanje skladnosti z zakonodajo. Naloga s tem prispeva k boljšemu razumevanju varnostnih in poslovnih vidikov uporabe oblačnih tehnologij pri obračunu plač ter oblikovanju smernic njihove varne in učinkovite implementacije v slovenskem gospodarskem prostoru. The thesis discusses the use of cloud solutions for payroll accounting and analyses their advantages and disadvantages. Special attention is paid to the protection of sensitive payroll data, which includes personal and financial information of employees, and the risks arising from its processing and storage in cloud environments. The theoretical framework covers the presentation of the key characteristics of cloud services, models of their use, and an overview of regulatory requirements arising from European and national legislation (e.g., GDPR, Employment Relationships Act, Income Tax Act) and international standards and certificates (ISO 27001, SOC). The empirical part is based on the simulation of five events (internet connection failure, accidental file deletion, unauthorized access, power failure, and phishing attack), which were used to analyze the vulnerabilities of cloud systems and the responsiveness of built-in protection mechanisms. The results of the study show that cloud platforms provide a high level of resilience to technical failures and enable effective data recovery, while also highlighting the risks associated with dependence on internet connectivity, human error, and cyber threats. It was found that the reliable operation of such solutions requires consistent access management, multi-level security protection (encryption, multi-factor authentication, firewalls), and continuous user training. The report concludes that cloud-based payroll solutions offer significant benefits to companies in terms of cost efficiency, process automation, and regulatory compliance, but at the same time create new security and organizational challenges. Therefore, it is necessary to implement comprehensive risk management strategies that include security protocols, redundant systems, and regular compliance checks. This task contributes to a better understanding of the security and business aspects of using cloud technologies in payroll accounting and to the development of guidelines for their safe and effective implementation in the Slovenian economic area. oblačne storitve obračun plač varnost podatkov prednosti slabosti cloud services payroll data security pros cons true true false K. Marošek] Slovenski jezik Angleški jezik Diplomsko delo/naloga 2025-08-25 17:02:36 2025-10-24 09:30:34 2025-10-25 03:26:05 0000-00-00 00:00:00 2025 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 331.2 254592003 UN_Marosek_Klara_2025.pdf UN_Marosek_Klara_2025.pdf 1 7499F9E5746460A0CE816FB600C2F076 dfd650e2bc03c192e73ab3b43b096163c0a0ad91bce8e0180c1abb44eeb118e1 2b47a0a6-987d-11f0-8a3e-00155d000105 https://dk.um.si/Dokument.php?lang=slv&id=199058 Ekonomsko-poslovna fakulteta 0 0 0