Protecting the Accounting Information in the Conditions of Outsourcing with Use of the Information-Computer Technologies

• Main Author: Liakhovych Halyna І.
• Format: Article
• Language: English
• Published: Research Centre of Industrial Problems of Development of NAS of Ukraine 2017-12-01
• Series: Bìznes Inform
• Subjects: outsourcing; information-computer technologies; economic security; information protection
• Online Access: http://www.business-inform.net/export_pdf/business-inform-2017-12_0-pages-408_412.pdf

The article is aimed at disclosing measures of protection of accounting information in the conditions of outsourcing, using modern information-computer technologies. On the basis of processing of scientific works, the approaches to development of system of protection of the accounting information were generalized, measures of protection were grouped by users of data with definition of subjects of provision in the conditions of outsourcing. Special attention is paid to the characterization and content of internal organizational measures of protection of accounting information (normative, personnel, structural). The complex of measures on protection of the information of accountance for large and small-size enterprises has been defined. The prospect of further research is the issue of information risk management in accounting outsourcing.