Digital Information Security: Coronavirus Crisis Impact on the Accountants, Business Analysts and Auditors Training

Artykuł dotyczy wpływu procesów transformacyjnych na biznes w kontekście cyfryzacji. Równie ważne jest badanie wpływu tych procesów na kształcenie profesjonalistów, których praca miała bezpośredni wpływ na te przemiany – księgowych, analityków biznesowych i audytorów. Przed tymi specjalistami stoi zadanie analizy wpływu faktów i określenia zmiany strategii rozwoju biznesu w kontekście globalnej cyfryzacji. Zarówno dziedzina audytu na świecie potrafiła niezwykle elastycznie dostosowywać się do nowych realiów funkcjonowania w zdigitalizowanym świecie. W niniejszym artykule autorzy ujawniają główne trendy cyfryzacji audytu w warunkach transformacji gospodarczej i ograniczonych praktyk biznesowych spowodowanych globalną pandemią lat 2019-2020. Jednocześnie wskazujemy na to, że procesy transformacji cyfrowej są motorem napędowym gospodarki. Technologia komputerowa w coraz większym stopniu angażuje się w reformowanie instytucji audytu i zmianę trajektorii roli audytora w takim społeczeństwie.

Słowa kluczowe:

bezpieczeństwo informacji, wpływ COVID-19, biznes w kontekście cyfryzacji, instytucja audytu, bezpieczeństwo cybernetyczne

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Numer Tom 17 Nr 2 (2022)

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