Improving the levers of digitalization risks management of economic security and formation of cybersecurity of the accounting system
DOI:
https://doi.org/10.35774/visnyk2021.01.097Keywords:
digitalization, economic security, cyber security, digitalization risks, accounting system, enterprise.Abstract
Introduction. The XXI century is the era of the information society, which has radically changed the conditions of living and development of the business entities. That is why a separate direction of the economic research is rapidly developing, related to the development of the measures to strengthen the economic security of the enterprise in the digitalized world.
The purpose of the research is to assess the state and develop the ways to improve the management levers of digitalization risks of the economic security and the formation of the cyber security of the accounting system of the enterprises.
Methods. To achieve the purpose of research, various methods and techniques were used: a systematic approach (development of an adaptive cybersecurity system as a function of the economic security service of the enterprise); analysis and synthesis (determination of digitalization risks and the nature of their impact on accounting and analytical support); monographic (identification of information security components). In order to deeply analyze the views of the professional environment on certain aspects of accounting and analytical support of economic security in the digital world conducted an all-Ukrainian expert survey of accounting staff, scientists and graduates «The place of economic security in accounting and analytical management and transformation of the accounting profession in the digital world”, which lasted during 2019–2020 and covered 858 respondents, of which 62.1% are accountants-practitioners of leading enterprises in Eastern Ukraine. In the process of expert survey, a method of questionnaires of a unique sample of respondents was developed. Since the sample population in one proportion or another necessarily included representatives of all groups, the typification of the general population allowed to exclude the influence of intergroup variance on the average error of the sample, which in this case is determined only by intra-group variation.
Results. The structure and types of major infringements in the field of the cyber security of the Ukrainian enterprises have been analyzed. Based on the results of the all-Ukrainian expert questioning of the accountants, the importance of the individual groups and the structure of digitalization risks of accounting and analytical support have been determined. The technical, software, information, personnel and organizational components of the information security of the enterprises have been substantiated. An adaptive cyber security system has been developed as a function of the enterprise’s economic security service based on the separation of an expert group on the information security, which is a part of the economic security service and performs the functions of monitoring cyber threats, coordinating tactical actions and forming cyber security strategies or involving IT companies’ integrators. Based on the modeling of the measures to respond to and eliminate cyber threats to the information security at different stages of cyber-attacks, the implementation of preventive, reactionary, protective, prognostic and monitoring stages of cyber defense has been proposed.
Perspectives. The potential success of the enterprise in the conditions of transformational changes in the economy in the process of digitalization will directly depend on the change of the accounting paradigm, which is a key element of business process modifications and the main source of the information needs of all stakeholder groups related to the economic security.
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