PROTECTION OF INFORMATION AND FRAUD PREVENTION IN THE FIELD OF ACCOUNTING SUPPORT
Abstract
The article is devoted to the study of information security and fraud prevention in the field of accounting. To ensure information security of the enterprise, conditions must be created in which the use, loss or distortion of any information by employees or external persons will not lead to threats of business interruption. The issues of access to information in «BAS: Accounting» and definition of access group profiles have been studied. The classification of existing threats to accounting information is highlighted: artificial and natural; potential threats. It is suggested to use the following methods to protect databases: it is not desirable to install updates of the program on your own, download them from suspicious sites; it is recommended not to keep the accounting program on your own computer, it is better to use an online service that provides data protection and contains all the necessary updates. It is concluded that you should provide means to protect the accounting data on removable media: after removing the device (SSD or hard drive), you must lock it in a cabinet or better in a safe; external media - memory cards, flash drives, removable disks - must also be kept locked up; if you carry removable media, you should choose one in which the information is protected by a PIN or password; you can not leave electronic digital signature (EDS) in the card reader for a long time unattended. To avoid the risk of theft or failure of office equipment, it is recommended to use cloud services. They allow you to work with the program via the Internet, and besides there is no need to buy the program, it simply needs to be rented and connected via an encrypted channel. The basic rule of information protection is to limit the rights and opportunities of users, as well as control over them when using information systems, the less rights the user has when working with information system, the less chance of leakage or damage information by malice or negligence. Regarding the limitations of the study, it should be recognized that the study focused solely on information protection and the prevention of accounting fraud.
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