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Cybersecurity and Protection of Accounting Data under Conditions of Modern Information Technology
Popivniak Y. M.

Popivniak, Yuliia M. (2019) “Cybersecurity and Protection of Accounting Data under Conditions of Modern Information Technology.” Business Inform 8:150–157.
https://doi.org/10.32983/2222-4459-2019-8-150-157

Section: Accounting and Auditing

Article is written in Ukrainian
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UDC 657.1.011.56:004

Abstract:
The rapid development of information technology and its introduction into accounting practices have jeopardized the security of accounting data circulating in cyberspace and brought to the fore the problems of defining measures to increase their cybersecurity. The article is aimed at disclosing the current status of such security, as well as identifying cyberthreats in the sphere of use of accounting information, and defining the means for its protection against theft, damage or loss in cyberspace. Based on an analysis of statistics published in both domestic and foreign studies, the status of cybersecurity in the world is described according to various indicators, the main sources of cyberthreats for accounting information at enterprise, as well as situation with cybercrime in Ukraine are discussed. The approaches of scholars to grouping the cyberthreats are systematized and the preconditions for the emergence of these threats for accounting information both in general and in the introduction of separate technologies that are promising for use in accounting are formulated. The construction of a system of measures to ensure the cybersecurity of accounting information at enterprise, based on the use of common and specific means of protection of organizational, technical, personnel and legal nature, is substantiated. Prospects for further research in this direction are determined as search for criteria plus assessment of the success of implementation of the measures to protect accounting information and ensure its cybersecurity.

Keywords: threat, protection of accounting information, information technology, cybersecurity, cyberdefense.

Fig.: 3. Bibl.: 24.

Popivniak Yuliia M. – Candidate of Sciences (Economics), Associate Professor, Department of Accounting and Auditing, Ivan Franko National University of Lviv (1 Unіversytetska Str., Lvіv, 79001, Ukraine)
Email: [email protected]

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