ВПЛИВ АВТОМАТИЗАЦІЇ ОБЛІКУ ТА ФІНАНСОВОЇ ЗВІТНОСТІ НА БЕЗПЕКУ ПІДПРИЄМСТВ
THE EFFECT OF AUTOMATION OF ACCOUNTING AND FINANCIAL STATEMENTS ON ENTERPRISES SAFETY

Summary/Abstract: The subject of the research is theoretical, methodological and practical aspects of accounting automation and financial reporting on enterprise security. The purpose of the work is to identify problems and establish trends in the implementation of accounting and financial reporting on the basis of automation and substantiation of the problem of computerization of accounting processes, information security of enterprises and management of the future. Methodological basis of the article became general scientific methods of cognition, generalization, method of comparative analysis and other methods of research. Results of work. The role of implementation of automation, software and computerization of accounting processes and financial reporting on the security of domestic enterprises and organizations has been determined. An informative characteristic of competitive advantages and properties of the most used programs is provided. At the same time, risks and threats to information security of enterprises, their sources and manifestations are revealed. The complex of measures for preservation and strengthening of information security is substantiated. A plan and measures for their implementation have been developed. Submitted suggestions for further research in order to strengthen the security of enterprises and improve its management. The field of application of the results is that the stated proposals on automation of accounting and financial reporting can be used by managers and specialists of enterprises for the purpose of safety improvement. Conclusions. The introduction of automated systems and programs for accounting and accounting and financial reporting is a significant factor in improving the efficiency of domestic enterprises. At the same time, the security of the operation of enterprises increases due to greater accuracy and impartiality of the information used, and a significant reduction of their costs on accounting and analytical processes. However, because of the specifics of automation and computerization (connecting to more global networks, using typical programs and metrics, etc.), the openness of information systems increases, the threats to commercial secrets and the risks of competitive business increase in general. It updates the importance of providing and further improving the information security of enterprises and organizations in the long run.

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