Сучасні теоретико-методологічні підходи до забезпечення інформаційної безпеки в бухгалтерському обліку

Анотація

In the contemporary business landscape, information security is paramount, especially in accounting. This report delves into modern theoretical and methodological approaches shaping information security in accounting practices today. It emphasizes the significance of safeguarding financial information’s confidentiality, integrity, and availability. Key theoretical principles include confidentiality, integrity, availability, authentication, authorization, monitoring, audit, protection from threats and risks, information security strategy, and education. These principles form the basis for implementing robust security systems in accounting. As organizations increasingly integrate accounting and management systems, methodologies like data availability, security incident response, and monitoring become crucial. The education of staff on security procedures is vital. These contemporary approaches not only impact accounting practices but also enhance the overall quality of financial information, mitigating risks and unauthorized access