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The aim of the article is to study the theoretical bases of financial security of banking in a digitalized economy and develop proposals for improving methodological approaches to assessing financial security of a bank. By summarizing the approaches to the interpretation of financial security of the banking system and an individual bank, the authors’ definition of these concepts with regard to digitalization is proposed. In view of the studied aspect, financial security of a bank is defined as the state of financial relations when conditions are created for an effective use, management and formation of the bank’s resource base, enhancement of its financial solvency to counteract destabilizing factors in the context of protection of databases in the bank’s network and on the Internet through implementing digital programs and algorithms which can ensure a stable operation of the bank and increase the level of security in the virtual information space. The classification of threats to financial security of the banking system is systematized. Indicators of financial security of banking activities with regard to digitalization are justified. Classical indicators of a bank’s financial security are indicators of financial stability; indicators of asset quality; indicators based on the structure of obtained and borrowed funds; indicators based on capital adequacy; liquidity indicators; profitability indicators. To determine if the bank has certain units, protective equipment and products related to digitalization and Internet technologies, additional indicators of financial security of a bank are proposed. There proposed an improvement of the methodology for assessing financial security of a bank with regard to digitalization of banking activities, which involves calculating the integral indicator of a bank’s financial security (taxonomy coefficient). In further studies, it is advisable to test the proposed methodology for assessing financial security of a bank with regard to digitalization with the use of the example of an individual banking institution. |
