scholarly journals Improving the levers of digitalization risks management of economic security and formation of cybersecurity of the accounting system

2021 ◽  
pp. 97
Author(s):  
Stanislav Vasylishyn
Keyword(s):  
Information Security ◽  
Cyber Security ◽  
Economic Security ◽  
Economic Research ◽  
Sample Population ◽  
Accounting System ◽  
Expert Survey ◽  
Cyber Threats ◽  
Digital World ◽  
Security Service

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.

HCI: Use in Cyber Security

2021 ◽  
Vol 9 (VII) ◽  
pp. 109-113
Author(s):  
Neelabh Kulshreshtha
Keyword(s):  
Information Security ◽  
Human Computer Interaction ◽  
User Interfaces ◽  
Cyber Security ◽  
Security Systems ◽  
Secure Systems ◽  
Digital World ◽  
Present World ◽  
Made In ◽  
Computer Interaction

This paper deals with the uses of HCI (Human-Computer Interaction) with Cyber Security and Information Security. Even though there have been efforts to strengthen the infrastructure of the security systems, there are many endemic problems which still exist and are a major source of vulnerabilities. The paper also aims to bridge the gap between the end-user and the technology of HCI. There have been many widespread security problems from the perspective of the security community, many of which arise due to the bad interaction between humans and systems. Developing on the Human-Computer Interaction is an important part of the security system architecture because even the most secure systems exist to serve human users and carry out human-oriented processes, and are designed and built by humans. HCI is concerned with the user interfaces and how they can be improved because most users' perceptions are based on their experience with these interfaces. There has been immense research on this field and many advances have been made in this arena of HCI. Speaking of Information Security on the other hand has been a major concern for the present world scenario where everything is done in the digital world.

scholarly journals Cybersecurity as factor of financial security of the enterprise

2020 ◽  
pp. 31-35
Author(s):  
Oksana MAKOVETS ◽  
Iryna DROZD
Keyword(s):  
Cyber Security ◽  
Personal Data ◽  
Business Environment ◽  
Economic Security ◽  
Financial Security ◽  
Security Measures ◽  
Cyber Threats ◽  
Financial Condition ◽  
It Systems ◽  
Financial Interests

Introduction. As a component of the business environment the information environment is characterized by significant cyber threats and requires cyber protection. The processes of Ukrainian society digitalization and changes in providing the information security update the enterprise's financial security measures and their connection with cybersecurity. The purpose of the paper is to analyze the essence of cybersecurity as a factor of the enterprise's financial security and to identify its impact on the investment attractiveness of the business entity. To achieve the purpose the task is to explore the concepts of financial security, cybersecurity and cyber threats, to identify their relationship and impact on business' financial losses of the, the consequences for the enterprise's investment attractiveness. The study will provide information on business management and plan effective policies to combat cyber threats. Results. The essence of enterprise's financial security is investigated. There are three approaches in identifying the essence of this concept, including as part of the enterprise's economic security, as the state of the most effective use of information, financial indicators and as its financial condition level, which provides stable protection of priority balanced financial interests from real and potential external and internal threats. These definitions are used to substantiate the connection with the concepts of cyber threat and cyber security. The areas of possible losses based on the losses assessment due to cyber threats are identified by the authors, namely the intellectual property loss, the business information loss, the IT systems' continuity disruption, the reputation damage as a result of the attack, the automated personal data loss. Conclusion. It is concluded that the necessary measures of cybersecurity, protection of enterprises' information resources and prevention of unauthorized interference in the enterprises' activities, which has a positive effect on investment attractiveness and increases the enterprises' competitiveness.

scholarly journals Social networks of educational purpose as a subject of protection in the preparation of specialists of information security

2019 ◽  
Vol 23 (1) ◽  
pp. 46-56
Author(s):  
I. D. Rudinskiy ◽  
D. Ya. Okolot
Keyword(s):  
Social Networks ◽  
Information Security ◽  
Vocational Education ◽  
Cyber Security ◽  
Professional Competence ◽  
Educational Institution ◽  
Educational Process ◽  
Secondary Vocational Education ◽  
Cyber Threats ◽  
Learning Platform

The paper studies application of social networks as a component of the educational information environment of an educational institution in the educational process. The aim of the research is to justify the need to train specialists in the field of information security to provide protection and safe use of social networks in the educational process. To ensure information security of social networks applied in educational processes, it is proposed to incorporate training programs for information security specialists to build their competencies of information security of social networks, including gaining advanced skills to combat new challenging cyber threats, as well as to employ information security specialists with a high level of expertise in cyber security of social networks, determine their work functions in the elaboration of organizational and technical measures to protect users of social networks. In the course of the research, publications on incorporating social networks into the educational process as a didactic tool were analyzed. In particular, on the basis of the conducted analysis of the cited publications and taking into account the authors’ own experience, the properties of social networks that are most promising for their use as a learning platform were determined. However, along with the above positive aspects and advantages, social networks can also be considered as indirect and even direct sources of cyber threats targeted at both the entire educational process and individual users’ accounts. Theoretical and empirical pedagogical methods were used to accomplish the objectives. This facilitated efficient systematization of the collected data for its successful study and identification of the most typical features of the social networks when applied in the educational process and extension of those with specific properties were identified. The paper also describes threats that may arise when using such networks in an educational organization, suggests measures to mitigate risks and discusses functions of information security specialists in ensuring security of social networks used in the educational process. Also, it was established that for the effective and safe use of social networks in the educational process, the organizer of this activity requires specific professional competence in the field of information security, which can be insufficient among the overwhelming majority of lecturers of both general and vocational education. Moreover, a conclusion was drawn about the need to train specialists in the information security of social networks, so they can gain the required professional competences and execute their specific occupations. Proposals were made on the possible development of these competences in the course of studying certain disciplines at the level of the secondary vocational education. Integration of the described approach into the educational process of training information security specialists in institutions of secondary vocational education, aimed at providing maintenance of social networks, will allow meeting the demand for such specialists and, thereby, increasing their competitiveness in the market of educational services.

Minerals as an object of accounting and economic security of the oil and gas company implementing the production sharing agreement

2020 ◽  
Vol 23 (11) ◽  
pp. 1291-1312
Author(s):  
N.V. Zyleva
Keyword(s):  
Oil And Gas ◽  
Economic Security ◽  
The State ◽  
Professional Judgment ◽  
Production Sharing ◽  
Security Service ◽  
Geological Information ◽  
Oil And Gas Companies ◽  
Mineral Reserves ◽  
Economic Risks

Subject. This article discusses the practice of ensuring the economic security of oil and gas companies operating under the terms of production sharing agreements, where minerals are the object of security. Objectives. The article aims to justify the need to apply professional judgment in the organization of reliable accounting of minerals, explored and extracted under the terms of the production sharing agreement implementation, to avoid various risks to the entity's economic security. Methods. For the study, I used the methods of deduction and modeling. Results. The article presents proposals to arrange accounting of intangible exploration assets (geological information on mineral reserves) and finished products (the part of the extracted minerals owned by the investor and the part owned by the State). Conclusions. As strategic minerals, oil and gas are the targets of various economic risks. Professionals familiar with the specifics of accounting operations in the implementation of the production sharing agreement should be prepared to prevent these risks. The results obtained can be used to design accounting policies and develop local regulations on the tasks and functions of the economic security service of the organization implementing the production sharing agreement.

Ensuring the security of critical information infrastructure: the powers of the federal government bodies of the Russian Federation

2019 ◽  
Author(s):  
Ilia Pavlovich Mikhnev ◽  
Svetlana Vladimirovna Mikhneva
Keyword(s):  
Information Security ◽  
Federal Government ◽  
Russian Federation ◽  
Legal Status ◽  
Information Infrastructure ◽  
Critical Information ◽  
Security Service ◽  
Presidential Decree ◽  
Computer Attacks ◽  
The Russian Federation

The article discusses the competences and powers of the state authorities of the Russian Federation within their legal status in the field of ensuring the security of critical information infrastructure. Some functions and authorities in the field of information security have changed in a number of federal executive bodies. In particular, the Federal Security Service, on the basis of a presidential decree, is authorized to create a state system for detecting, preventing and eliminating the consequences of computer attacks on information resources of the Russian Federation. However, not all rights and obligations are enshrined; a number of powers cause the duality of the legal status of certain federal bodies of state power. The clarity and unambiguity of securing the rights and obligations of state bodies authorized in the field of information security are guarantees for effectively ensuring the security of important information infrastructure facilities.

Importance of economic safety service of enterprise in modern conditions of business operations

2017 ◽  
Vol 33 (4) ◽  
pp. 39-46
Author(s):  
T. D. Malyutina
Keyword(s):  
Sustainable Development ◽  
Economic Security ◽  
Security System ◽  
Economic Potential ◽  
Financial Independence ◽  
Universal System ◽  
Business Operations ◽  
Security Service

The article substantiates the importance of the company's economic security service in the modern conditions of business operations. The level of security of the enterprise is ensured by high economic potential, financial independence, sustainable development, personnel responsibility. The loss of at least one of the listed elements of a universal system of economic security is characterized by unforeseen consequences for the enterprise. The untimely modernization of the economic security system, its obsolete form, will not ensure the proper level of the company's confident working.

scholarly journals Fuzzy-Based Symmetrical Multi-Criteria Decision-Making Procedure for Evaluating the Impact of Harmful Factors of Healthcare Information Security

Symmetry ◽  
2020 ◽  
Vol 12 (4) ◽  
pp. 664 ◽  
Author(s):  
Rajeev Kumar ◽  
Abhishek Kumar Pandey ◽  
Abdullah Baz ◽  
Hosam Alhakami ◽  
Wajdi Alhakami ◽  
...  
Keyword(s):  
Decision Making ◽  
Information Security ◽  
Information Management ◽  
Cyber Security ◽  
Cyber Attacks ◽  
Multi Criteria Decision Making ◽  
Local Hospital ◽  
Healthcare Information ◽  
Security Breaches ◽  
The Impact

Growing concern about healthcare information security in the wake of alarmingly rising cyber-attacks is being given symmetrical priority by current researchers and cyber security experts. Intruders are penetrating symmetrical mechanisms of healthcare information security continuously. In the same league, the paper presents an overview on the current situation of healthcare information and presents a layered model of healthcare information management in organizations. The paper also evaluates the various factors that have a key contribution in healthcare information security breaches through a hybrid fuzzy-based symmetrical methodology of AHP-TOPSIS. Furthermore, for assessing the effect of the calculated results, the authors have tested the results on local hospital software of Varanasi. Tested results of the factors are validated through the comparison and sensitivity analysis in this study. Tabulated results of the proposed study propose a symmetrical mechanism as the most conversant technique which can be employed by the experts and researchers for preparing security guidelines and strategies.

scholarly journals ECONOMIC CONSEQUENCES OF CYBERCRIME AND LEGAL REGULATION MECHANISMS IN GEORGIA

2021 ◽  
pp. 208-213
Author(s):  
Tamar Makasarashvili ◽  
Tea Khorguashvili ◽  
Giuli Giguashvili ◽  
Aleksandre Sadagashvili
Keyword(s):  
Information Security ◽  
Cyber Security ◽  
Legal Regulation ◽  
The State ◽  
Economic Consequences ◽  
Main Task ◽  
Negative Consequences ◽  
Prevention Policy ◽  
Effective Prevention ◽  
Regulation Mechanisms

With the development of Internet technologies, cybercrime has also evolved and diversified. Much of the world's economic and business information comes from electronic information, and the need for remote work caused by the coronavirus (COVID-19) pandemic has further increased demand for e-services, which in turn has contributed to increased technology risks, threats, and incidents. The main task of the states is to actively fight against the negative socio-economic, financial, and political consequences caused by the growth of cybercrime. The main purpose of the study is to assess the negative consequences of cybercrime in Georgia, the main threats to information security, to develop recommendations for the prevention of cybercrime, to improve its legal regulation mechanisms. The fight against cybercrime in Georgia is carried out using criminal norms. The law "On Information Security" is in force in the country, Georgia's cyber security strategy has been developed, but this process needs constant development. The main task of the state is to gradually improve the legislation and bring it in line with modern technologies, to ensure close cooperation between the state and society, to raise the awareness of civil society. It is essential to constantly inform the public and companies about cyber threats, as effective prevention is the best form of crime prevention policy.

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