ОРГАНІЗАЦІЯ ЗАХИСТУ ОБЛІКОВОЇ ІНФОРМАЦІЇ В УМОВАХ ЗАБЕЗПЕЧЕННЯ КІБЕРБЕЗПЕКИ

Abstract

The purpose of the article is to summarize the existing approaches and outline promising areas for the organization of protection of accounting information in terms of cybersecurity. In the course of the research methods of observation, comparison, analysis, synthesis, generalization were used. The article proves the importance of accounting information for the economic life of the business entity. The importance of the Internet and IT technologies application to reflect certain facts of economic life in the accounting system (cash flow management, sales process, calculations, delivery, online trade, reporting)is substantiated. As shown in the example of the impact of cyberattacks on the accounting system and related costs are described on the example of the Program-Fraudster Violation of confidentiality Hacking Malicious software. The risks faced by electronic accounting information systems based on the allocation of risks for each component of the accounting process (risks associated with the collection and input of data into an automated system; risks associated with information processing and storage on electronic media; risks associated with stage of generalization and transfer of information). It is proved that the protection of accounting information and avoidance of the «hook» of a cyber attack is possible only in the case of compliance with comprehensive measures and joint actions of management, accounting staff, auditors and educational institutions in the training of future professionals. It is concluded that effective communication and strategies between management, accountants and auditors are important to reduce or protect against emerging threats to the accounting information system.