Dual Use of Internet of Things Technology in Accounting Automation and Cybersecurity

Abstract

The digitalization of communication processes has contributed to the active spread of Internet of Things (IoT) technology, which is dual used for automated processing of economic information, the main generator of which is the accounting system, and cybersecurity of information system of an enterprise. The prospects of research of the directions of using the IoT technology in automation of accounting and cybersecurity of an enterprise in three directions have been grounded: transformation of accounting, improvement of audit control of economic activity and optimization of work of accounting and controlling specialists. The purpose of the article is to study the prospects of the combined use of IoT technology in the organization of accounting and its cybersecurity. The advantages of using IoT devices in the processing and cybersecurity of accounting information (reducing the participation of the human factor in information processing, distancing the collection and processing of primary data, automation of documentation of business transactions, delegation of accounting and control and security powers, compliance with quality characteristics of information, improving the forms of accounting) and shortcomings (probability of theft, substitution and blocking of information, obtaining third-party control over the equipment or failure of its operation, illegal increase of access rights of third parties to information). To avoid and overcome the consequences of cyber threats when using IoT devices, the following procedures have been developed: regulation of communication channels for the transfer of accounting information, clarification of access rights to confidential data, use of permanent password update policy for the access to databases and technology sensors, correct distribution of information flows between different stakeholders.