Digital Information Security: Coronavirus Crisis Impact on the Accountants, Business Analysts and Auditors Training
Karina Nazarova
konazarova@gmail.comKyiv National University of Trade and Economics, Department of Financial Analysis and Audit, 19 Kyoto Str., 02000 Kyiv, Ukraine (Ukraine)
https://orcid.org/0000-0002-0133-7364
Mariia Nezhyva
Kyiv National University of Trade and Economics, Department of Financial Analysis and Audit, 19 Kyoto Str., 02000 Kyiv, Ukraine (Ukraine)
https://orcid.org/0000-0002-3008-5338
Tetіana Metil
Izmail State Humanities University, Department of Business and Tourism Management, 12 Repina Str., 68601, Izmail, Ukraine (Ukraine)
https://orcid.org/0000-0002-4553-4343
Volodymyr Hordopolov
Kyiv National University of Trade and Economics, Department of Financial Analysis and Audit, 19 Kyoto Str., 02000, Kyiv, Ukraine (Ukraine)
https://orcid.org/0000-0002-3151-8035
Liudmyla Prystupa
Khmelnytskyi National University, Department of Finance, Banking and Insurance, 11 Institutskaya Str., 29000 Khmelnytskyi, Ukraine (Ukraine)
https://orcid.org/0000-0002-5088-0654
Olesya Moyseyenko
Kyiv National University of Trade and Economics, Department of Financial Analysis and Audit, 19 Kyoto Str., 02000, Kyiv, Ukraine (Ukraine)
https://orcid.org/0000-0002-4698-6843
Abstract
The article considers the impact of transformation processes on business in the context of digitalization. Equally important is the study of the impact of these processes on the training of professionals whose work has had a direct impact on these transformations – accountants, business analysts and auditors. These specialists are faced with the task of analyzing the impact of the facts and determining the change in business development strategy in the context of global digitalization. The field of audit both in the world was able to adapt extremely flexibly to the new realities of functioning in the digitalized world. In this article, the authors reveal the main trends of digitalization of audit in the conditions of economic transformation and limited business practices caused by this global pandemic of 2019-2020. At the same time, the processes of digital transformation are the driving forces of the economy. Computer technology is becoming increasingly involved in reforming the audit institution and changing the trajectory of the auditor’s role in such a society.
Keywords:
information security, COVID-19 impact, business in the context of digitalization, audit institution, cybersecurityReferences
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Authors
Karina Nazarovakonazarova@gmail.com
Kyiv National University of Trade and Economics, Department of Financial Analysis and Audit, 19 Kyoto Str., 02000 Kyiv, Ukraine Ukraine
https://orcid.org/0000-0002-0133-7364
Authors
Mariia NezhyvaKyiv National University of Trade and Economics, Department of Financial Analysis and Audit, 19 Kyoto Str., 02000 Kyiv, Ukraine Ukraine
https://orcid.org/0000-0002-3008-5338
Authors
Tetіana MetilIzmail State Humanities University, Department of Business and Tourism Management, 12 Repina Str., 68601, Izmail, Ukraine Ukraine
https://orcid.org/0000-0002-4553-4343
Authors
Volodymyr HordopolovKyiv National University of Trade and Economics, Department of Financial Analysis and Audit, 19 Kyoto Str., 02000, Kyiv, Ukraine Ukraine
https://orcid.org/0000-0002-3151-8035
Authors
Liudmyla PrystupaKhmelnytskyi National University, Department of Finance, Banking and Insurance, 11 Institutskaya Str., 29000 Khmelnytskyi, Ukraine Ukraine
https://orcid.org/0000-0002-5088-0654
Authors
Olesya MoyseyenkoKyiv National University of Trade and Economics, Department of Financial Analysis and Audit, 19 Kyoto Str., 02000, Kyiv, Ukraine Ukraine
https://orcid.org/0000-0002-4698-6843
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