ЗАБЕЗПЕЧЕННЯ ІНФОРМАЦІЙНОЇ БЕЗПЕКИ БУХГАЛТЕРСЬКОГО ОБЛІКУ ПІДПРИЄМСТВА

Abstract

In this article the theoretical bases of information security of accounting of enterprise are analyzed. The main types of potential threats to information security and sources of these threats are explored. It is accounting that is the main "producer" and "distributor" of information in different areas and for different groups of users, which include clients, investors, suppliers, government organizations and other parties that are not accountants. As a whole, it can be argued that accounting today includes five main components. These include: people, operations, data, software, information technology infrastructure. Together, these five components make it possible to implement three main functions in any organization: collection and storage of data on the activities of the organization; processing data and turning it into useful information for decision making; proper control for the protection of assets, including data, and ensuring that reliable and adequate information is available. The recommendations for measures to increase the level of information security and ensure the protection of accounting information have been formed. The task of providing information security must be solved systematically. This means that information security means must be applied simultaneously and under centralized control. To protect their information resources, organizations need to implement controls oа security mechanisms designed to protect all components of the information system, including data, software, hardware and networks. Data protection technologies are based on the use of modern methods that prevent information leakage and its loss. Today, six main methods of protection are used: obstruction, masking, regulation, management, coercion, induction. All of these techniques are aimed at building an effective technology of information security, which eliminates costs due to negligence and successfully displays various types of threats.Control measures are designed to identify problems of preventing accidental threats and intentional actions, repairing damages and troubleshooting.