ENSURING CYBERSECURITY IN ACCOUNTING IN THE DIGITAL ECONOMY ERA.

Autor: Laichuk, Svitlana, Maksym, Yatsko, Koval, Liubov, Dovzhyk, Olena, Harkusha, Serhii
Předmět:
Zdroj: Financial & Credit Activity: Problems of Theory & Practice; 2023, Vol. 6 Issue 53, p145-157, 13p
Abstrakt: The study emphasizes the importance of protecting accounting data in cyberspace, namely the introduction and improvement of computer systems that allow solving the problem of protecting accounting information and other resources of state importance. Information security is an urgent problem today, as the number of threats in the information and communication space is increasing every time. A leading role in ensuring information security in accounting systems is played by a variety of modern programs, the main task of which is to ensure the confidentiality, integrity and authenticity of transmitted data. Therefore, the purpose of the study is to highlight the importance and role of using a secure system to protect against cyber threats in accounting in modern conditions. The research results reflect the process of cyber protection with the help of accounting protection programs, their essence, signs, indicators, prospects of application now and in the future. Accounting information systems are formed from confidential and personal information that can be leaked if not protected. Unauthorized use of information generated by accounting systems can lead to such negative consequences as loss of information, incorrect data entry and misuse of confidential information. An inadequate level of information security increases the likelihood of manipulation, falsification or alteration of accounting records. The protection of data generated by accounting systems is critical, and ensuring its security is a priority for many companies. The conclusion confirms that the cryptographic system is innovative and reliable today for protection against cyber-attacks. [ABSTRACT FROM AUTHOR]
Databáze: Complementary Index