ENSURING CYBERSECURITY IN ACCOUNTING IN THE DIGITAL ECONOMY ERA

被引:0
|
作者
Laichuk, Svitlana [1 ]
Maksym, Yatsko [2 ]
Koval, Liubov [3 ]
Dovzhyk, Olena [4 ]
Harkusha, Serhii [4 ]
机构
[1] Zhytomyr Polytech State Univ, Dept Informat Syst Management & Accounting, Kiev, Ukraine
[2] Uzhgorod Natl Univ, Dept Accounting & Auditing, Uzhgorod, Ukraine
[3] Vinnytsia Natl Agrarian Univ, Dept Accounting, Vinnytsia, Ukraine
[4] Sumy Natl Agrarian Univ, Dept Accounting & Taxat, Sumy, Ukraine
关键词
information warfare; cyber threats; cyber-attack; information security; cyber security strategies; opportunities and risks;
D O I
10.55643/fcaptp.6.53.2023.4254
中图分类号
F8 [财政、金融];
学科分类号
0202 ;
摘要
The study emphasizes the importance of protecting accounting data in cyberspace, namely the introduction and improvement of computer systems that allow solving the problem of protecting accounting information and other resources of state importance. Information security is an urgent problem today, as the number of threats in the infor-mation and communication space is increasing every time. A leading role in ensuring information security in accounting systems is played by a variety of modern programs, the main task of which is to ensure the confidentiality, integrity and authenticity of transmitted data. Therefore, the purpose of the study is to highlight the importance and role of using a secure system to protect against cyber threats in accounting in modern conditions. The research results reflect the process of cyber protection with the help of accounting protection programs, their essence, signs, indicators, prospects of applica-tion now and in the future. Accounting information systems are formed from confidential and personal information that can be leaked if not protected. Unauthorized use of in-formation generated by accounting systems can lead to such negative consequences as loss of information, incorrect data entry and misuse of confidential information. An in-adequate level of information security increases the likelihood of manipulation, falsifica-tion or alteration of accounting records. The protection of data generated by accounting systems is critical, and ensuring its security is a priority for many companies. The con-clusion confirms that the cryptographic system is innovative and reliable today for pro-tection against cyber-attacks.
引用
收藏
页码:145 / 157
页数:13
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