QUALITY OF ACCOUNTING INFORMATION AND PRINCIPLES OF ITS CYBER PROTECTION

Abstract

Activation of variable cyber risks in accounting requires the development of standardized effective means of their elimination. Еhe cyber protection to ensure the quality of accounting information accounting information, very important is observance of the unified principles of cybersecurity of enterprises. The purpose of the article lies in separation of the fundamental principles of cybersecurity of accounting information for the purposes of quality provision of information interests of stakeholders. It has been proved that the priority in the development of the latest computer and communication technologies and the manifestation of cyber threats is the qualitative characteristic of accounting information – its reliability. The reliability of records should be positioned as the absence of errors, distortions, inaccuracies caused by third parties, it guarantees availability and confidentiality. A list of fundamental principles of cybersecurity to ensure the quality of accounting information includes: confidentiality, integrity, accessibility, completeness, sanction, adressness, reliability and comparability. The principles of cybersecurity are the foundation in the development of guidelines for cybersecurity of enterprises while preventing, avoiding and eliminating the consequences of threats to the security of accounting information. With the further improvement of computer and communication technologies and the evolutionary complication of cyber threats to the functioning of enterprises, further scientifical researches concerning the fundamental principles of accounting information cybersecurity are needed.