Indicators of Threats to the Accounting System When Assessing Information Security of an Enterprise

Natalia Karzaeva

2021

Abstract

The article substantiates the possibility of determining the level of security of the accounting system by means of indicators reflecting its threats. Based on the results of the analysis of the structure of threats to the accounting system proposed by Russian scientists, the author specified four groups according to the criterion of the structure of threats (informational, methodological, personnel-organizational and technical) and two groups according to the criterion of influence on reliability of financial information (directly and indirectly influential). The author concluded that it is necessary to build indicators for threats that have a direct impact on qualitative properties of information and formulated principles of their construction: validity, measurability, simplicity. The article presents a system of indicators offered by the author for each threat to the accounting activity. The developed indicators correspond to the stated principles. A model for assessing the level of security of the accounting activity was offered, this model includes the level of general materiality, determined both for the purpose of monitoring the reliability of financial information and for organizing accounting.

Paper Citation

in Harvard Style

Karzaeva N. (2021). Indicators of Threats to the Accounting System When Assessing Information Security of an Enterprise. In Proceedings of the International Scientific-Practical Conference "Ensuring the Stability and Security of Socio-Economic Systems: Overcoming the Threats of the Crisis Space" - Volume 1: SES, ISBN 978-989-758-546-3, pages 270-274. DOI: 10.5220/0010698500003169

in Bibtex Style

@conference{ses21,
author={Natalia Karzaeva},
title={Indicators of Threats to the Accounting System When Assessing Information Security of an Enterprise},
booktitle={Proceedings of the International Scientific-Practical Conference "Ensuring the Stability and Security of Socio-Economic Systems: Overcoming the Threats of the Crisis Space" - Volume 1: SES,},
year={2021},
pages={270-274},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0010698500003169},
isbn={978-989-758-546-3},
}

in EndNote Style

TY - CONF

JO - Proceedings of the International Scientific-Practical Conference "Ensuring the Stability and Security of Socio-Economic Systems: Overcoming the Threats of the Crisis Space" - Volume 1: SES,
TI - Indicators of Threats to the Accounting System When Assessing Information Security of an Enterprise
SN - 978-989-758-546-3
AU - Karzaeva N.
PY - 2021
SP - 270
EP - 274
DO - 10.5220/0010698500003169