Abstract
The information base of management decision-making makes it necessary to include a threat to the accounting system of an economic entity in the information security objects. The article proposes two criteria for classifying threats to the accounting system: the content of threats and the impact on the reliability of financial information. The conclusion is made about the construction of indicators for assessing only threats that have a direct impact on the reliability of information. Based on the principles of validity, measurability and simplicity, indicators corresponding to the threat of accounting activities are constructed. The total value of these indicators and the level of materiality of information are elements of the model for assessing the level of security of accounting activities proposed by the author.
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