Cyfrowe bezpieczeństwo informacji: wpływ kryzysu spowodowanego przez COVID 19 na szkolenie księgowych, analityków biznesowych i audytorów
Karina Nazarova
konazarova@gmail.comKyiv National University of Trade and Economics, Department of Financial Analysis and Audit, 19 Kyoto Str., 02000 Kyiv, Ukraine (Ukraina)
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 (Ukraina)
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 (Ukraina)
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 (Ukraina)
https://orcid.org/0000-0002-3151-8035
Liudmyla Prystupa
Khmelnytskyi National University, Department of Finance, Banking and Insurance, 11 Institutskaya Str., 29000 Khmelnytskyi, Ukraine (Ukraina)
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 (Ukraina)
https://orcid.org/0000-0002-4698-6843
Abstrakt
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 cybernetyczneBibliografia
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Autorzy
Karina Nazarovakonazarova@gmail.com
Kyiv National University of Trade and Economics, Department of Financial Analysis and Audit, 19 Kyoto Str., 02000 Kyiv, Ukraine Ukraina
https://orcid.org/0000-0002-0133-7364
Autorzy
Mariia NezhyvaKyiv National University of Trade and Economics, Department of Financial Analysis and Audit, 19 Kyoto Str., 02000 Kyiv, Ukraine Ukraina
https://orcid.org/0000-0002-3008-5338
Autorzy
Tetіana MetilIzmail State Humanities University, Department of Business and Tourism Management, 12 Repina Str., 68601, Izmail, Ukraine Ukraina
https://orcid.org/0000-0002-4553-4343
Autorzy
Volodymyr HordopolovKyiv National University of Trade and Economics, Department of Financial Analysis and Audit, 19 Kyoto Str., 02000, Kyiv, Ukraine Ukraina
https://orcid.org/0000-0002-3151-8035
Autorzy
Liudmyla PrystupaKhmelnytskyi National University, Department of Finance, Banking and Insurance, 11 Institutskaya Str., 29000 Khmelnytskyi, Ukraine Ukraina
https://orcid.org/0000-0002-5088-0654
Autorzy
Olesya MoyseyenkoKyiv National University of Trade and Economics, Department of Financial Analysis and Audit, 19 Kyoto Str., 02000, Kyiv, Ukraine Ukraina
https://orcid.org/0000-0002-4698-6843
Statystyki
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Licencja
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