Background. The digitalization of economic activity causes a large number of risks that threaten the financial security and continuity of enterprises. For some industries, electronic commercial information is the most valuable asset, without which the company cannot continue its business. Analysis of recent research and publications has shown that despite the availability of some scientific achievements, an important scientific and practical problem of the application of modern means of control and minimization of information risks and the potential consequences of information risks remains unresolved. The aim of the article is to substantiate the need to form a mechanism for managing information risks for a modern enterprise. Materials and methods. In the course of the research the methods of scientific abstraction, synthesis, generalization and systematization were used. Results. Modern enterprises cannot operate at a competitive level without the use of IT and access to information infrastructure, which increases the need to develop an adequate information risk management system. Such a system should contain four main components of risk management, aimed at: risk identification; risk analysis; risk minimization; risk monitoring. Thus, information security complements other components of the FS and ensures that they perform their functions through a comprehensive system of control and protection of information, which is operated by other components of financial security. Conclusion. The impact of information security on the company’s FS should be measured through the assessment of financial risks to determine the amount of direct and indirect costs of implementing a solution in the field of financial security management of the enterprise. The IS management mechanism ensures the functioning of the enterprise at a competitive level in the conditions of modern computerized information circulation. It is thanks to this mechanism that effective management of information resources and timely management decisions becomes possible. Without a well-established information security management mechanism, the company is vulnerable to external and internal threats, which in the long run may threaten its profitability and business continuity.
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