THE ACCOUNTING SYSTEM AS THE BASIS FOR ORGANISING ENTERPRISE CYBERSECURITY

Abstract

Abstract. The increasing number of cyberattacks as part of the hybrid influence on social and economic processes and the threat of confidential information leaks dictate the need to ensure cybersecurity for enterprises, sectors and branches of the economy. Since most economic information is produced by the accounting system, its cybersecurity is a priority. The review of literature on enterprise cybersecurity has indicated that the researchers increasingly define the accounting system as the target of cybersecurity measures. This approach is scientifically limited, as it does not consider that the accounting system may be the subject ensuring the cybersecurity of enterprises in the conditions of rapid development of latest computer and communication technologies. The aim of the article is to investigate the prospects of organising accounting when it is acting as the subject in a platform for ensuring the cybersecurity of enterprises. It is substantiated that accounting should be used as the basis for ensuring cybersecurity, given that accounting is the main producer of economic information, much of the accounting information is confidential, modern accounting specialists are qualified in multiple different areas of expertise, numerous cyberattacks are perpetrated via accounting software, and the regulatory nature of accounting standards pertaining to information processes. The prospects of reorganising the accounting department of enterprises and transforming the operational responsibilities of accounting specialists to focus on ensuring the cybersecurity of enterprises are explored. It is proposed to use the accounting policy of the enterprise and the internal regulations linked to it as the basis for the development of cybersecurity regulations. The necessity of introducing permanent security audit to accounting and control activities of the enterprise is proved. It proposed that internal controllers (accountants) or external specialists from audit firms monitor and test the cybersecurity system of enterprises that will facilitate efficient prevention, avoidance and elimination of information barriers and threats to the effective operation of economic entities. Keywords: accounting, cybersecurity, security audit, information security, information risks and barriers, accounting policy. Formulas: 0; fig.: 3; tabl.: 1; bibl.: 19.