Improving the accounting policy of the enterprise for its cyber protection
DOI:
https://doi.org/10.35774/visnyk2022.01.097Keywords:
accounting, accounting policy, accounting automation, cyber protection, cybersecurityAbstract
Introduction. Accounting policy of a company is the main document that regulates the procedure of processing of accounting information and formation of reporting. In the conditions of hybrid threats, pandemic expectations of the society, global economic challenges, the importance of cybersecurity of information is growing. Therefore, in the accounting policy and internal regulations it is advisable to reflect the method of protection of information in terms of automation of accounting and management.
The purpose of the article lies in the research of the prospects of the organization of cyber security of an enterprise through the regulation of personnel actions in accounting policies and other internal administrative documents.
Methods. In the process of the research of security regulations in accounting policy the generally scientific empirical, logical and historical methodological methods of cognition of reality were used. The research is based on general methods of studying economic processes, facts and phenomena from the standpoint of accounting and cybersecurity of enterprises. The information basis of the research is normative-legal documents on accounting regulation, scientific works of domestic and foreign scientists in the part of cyber security of an enterprise, etc.
Results. Security provisions as part of the accounting policy have been developed to regulate: the algorithm for processing accounting data concerning determination of trade secrets of an enterprise; the procedure for updating software and methods of information synchronization with cloud services; implementation of external communications with users of information; the order of use of software and hardware; the algorithm of distribution and application of electronic keys for access to information; the classification of premises by the right of admission and organization of the system of information protection of the territory of an enterprise. The order of reflection of time criteria for carrying out checks of the condition of information protectionin the accounting policy of an enterprise, protocols of data exchange, exchange types of documents, certificates and licenses for use of software has been suggested.
Perspectives. The method for determining a trade secret of an enterprise and the distribution of accounting information according to the criterion of confidentiality requires thorough research.
References
World Digital Competitiveness Ranking IMD 2018. https://www.imd.org/wcc/world- competitiveness-center-rankings/world-digital-competitiveness-rankings-2018 [in English].
Global Cybersecurity Index (GCI) 2018 / International Telecommunication Union. Geneva : ITUPublications. 86 p. https://www.itu.int/dms_pub/itu-d/opb/str/D-STR- GCI.01-2018-PDF-E.pdf [in English].
Tsal-Tsalko Yu.S. and Moroz Yu.Yu. (2017). Oblikova polityka pidpryiemstva ta yii kiberbezpeka [Accounting policy of the enterprise and its cyber security], Accounting, analysis and control in the conditions of modern concepts of management of the economic potential and market value of the enterprise, Vol. IV, Part I, 8-11 [in Ukrainian].
Pushkar M.S., Shchyrba M.T. (2010). Teoriia i praktyka formuvannia oblikovoi polityky : monohrafiia [Theory and practice of accounting policy: a monograph.]. Ternopil : Kart-blansh, 2010. 260 p. [in Ukrainian].
Herasymovych, I. (2018). Orhanizatsiia oblikovoi polityky suchasnoho pidpryiemstva [Organization of accounting policies of the modern enterprise]. Investytsiyi: praktyka ta dosvid, 7, 49-53 [in Ukrainian].
Kafka, Sofiia. (2017). The stages of accounting policies formation. The actual problems of regional economy development, 1, 156-164. DOI: http://doi. org/10.15330/apred.1.13.156-164 [in English].
Alibhai, Salim, Bakker, Erwin, Balasubramanian, T., Bharadva, Kunal, Chaudhry, Asif, Coetsee, Danie, Johnstone, Chris, Kuria, Patrick, Naidoo, Christopher & Ramanarayanan, J. (2021). Accounting policies, changes in accounting estimates and errors. Interpretation and Application of IFRS® Standards. Wiley, 117-137. DOI: http://doi.org/10.1002/9781119818663.ch7 [in English].
Kim, Jihyun. (2021). Accountability Policy 2.0: A New Direction of Accountability Policies Based on Every Student Succeeds Act in the U.S. The Korean Educational Administration Society, 39, 69-94. DOI: http://doi.org/10.22553/keas.2021.39.2.69 [in English].
Harrast, Steven. (2020). Robotic process automation in accounting systems. Journal of Corporate Accounting & Finance, 31, 4. DOI: http://doi.org/10.1002/jcaf.22457 [in English].
Lagovska, Olena & Loskorikh, Gabriella. (2020). Formation of Accounting Policy in IT Enterprises. Modern Economics, 19, 108-113. DOI: http://doi.org/10.31521/ modecon.V19(2020)-18 [in English].
Drokina, N. & Kaipova, Gulnara. (2020). Formation of accounting policy content. Chronos Journal. DOI: http://doi.org/10.31618/2658-7556-2020-40-1-3 [in English].
Zadorozhnyi, Z.-M., Muravskyi, V., Shevchuk, О. and Muravskyi, V. (2020). The accounting system as the basis for organising enterprise cybersecurity. Financial and credit activity: problems of theory and practice, 3, 147-156. DOI: http://doi. org/10.18371/fcaptp. v3i34.215462 [in English].
Borymska, K. P. and Kinzerska, N. V. (2013) Kontseptualizatsiia zakhystu bukhhalterskoi informatsii pry mizhkorporatyvnomu elektronnomu dokumentooboroti torhovelnykh pidpryiemstv: problemni aspekty [Conceptualization of the protection of accounting information in the inter-corporate electronic document circulation of trade enterprises: problem aspects], Bulletin of ZHSTU – Visnyk ZHDTU, 3 (65), 16-25 [in Ukrainian].
Milian, K.V. and Hrytsiuk, Yu.I. (2013). Osoblyvosti orhanizatsii informatsiinoi bezpeky korporatyvnoi merezhi promyslovoi kompanii [Features of the organization of information security of the corporate network of an industrial company]. Naukovyi visnyk NLTU Ukrainy - Scientific Bulletin of NLTU of Ukraine, 23 (4), 314-328 [in Ukrainian].
Denha, S. M. and Veryha, Yu. A. (2004). Zakhyst informatsii v komp`yuternykh informatsiinykh systemakh bukhhalterskoho obliku [Protection of information in computer information systems accounting]. Bukhhalterskyi oblik i audyt - Accounting and auditing, 5, 59-65 [in Ukrainian].
