Abstract

The intensification of cyber threats as a result of global hybrid conflicts, the emergence of the digital economy, and pandemic changes in the way employees perform their duties requires the development of effective means of cyber defense of the enterprise. Since the main generator of economic information at the micro level is accounting, accounting information systems need priority cybersecurity. Combined (integrated) outsourcing of accounting and cybersecurity, which helps to optimize the business processes of the enterprise, minimize administrative costs, reduce the likelihood of information and financial risks, has been developed.The information scheme of the combined (mosaic) organizational variant of outsourcing is developed, which lies in combining features of functional and structural variants of outsourcing with mosaic delegation of financial and management accounting and security functions to many different outsourcers. With the help of blockchain technology, disparate accounting information is integrated and transmitted to the accounting and management of the enterprise for further processing. The implementation of the proposed model provides comprehensive outsourcing of financial and management accounting and security functions with an effective system of cybersecurity.

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