Features of cash audit in the conditions of ensuring the enterprise’s cybersecurity

Abstract

Introduction. Today, cash accounting transactions are important in the organization and activities of any enterprise, because they cover almost all areas of its financial and economic activities and require significant attention from the auditor, as during their implementation may occur various violations and overuses by officials of the enterprise. Since cash is the most mobile asset and in today’s business environment, basically, all cash payments are non-cash (electronically), there is a high probability of overuse by third parties. Therefore, performing an audit of cash operations and implementation cybersecurity of data about their calculations is an extremely important issue to increase the efficiency of accounting and management them in enterprises. The purpose of the paper is to determine the role of cash audit for the company and ways to increase efficiency of its implementation in terms of cybersecurity of the enterprise. Results. The article acquaints with the work of various economists on the interpretation of the concept of “cash”, so we can say that cash – are the most liquid assets of the company, which are in the form of cash at the box office, cash in the bank accounts and demand deposits. The general strategy and the plan of cash audit in terms of cybersecurity of the enterprise are considered. The main reasons occurrence of problem ensuring of cybersecurity of operations with cash of the enterprise are indicated. An appropriate level of information security for cash transactions has been proposed in order to prevent threats in the enterprise. Ways to damage information security in the process of conducting an audit of cash of the enterprise are improved. Conclusions. Cash audit must be conducted in conjunction with the implementation of the necessary cybersecurity measures in the enterprise in order to reduce the level of disclosure, leakage and unauthorized access to confidential information about cash and to ensure a high level of protection of the company’s own information sources.