Cyfrowe bezpieczeństwo informacji: wpływ kryzysu spowodowanego przez COVID 19 na szkolenie księgowych, analityków biznesowych i audytorów

Karina Nazarova

konazarova@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

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 cybernetyczne

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Opublikowane
2022-07-03

Cited By / Share

Nazarova, K., Nezhyva, M., Metil, T., Hordopolov, V., Prystupa, L., & Moyseyenko, O. (2022). Cyfrowe bezpieczeństwo informacji: wpływ kryzysu spowodowanego przez COVID 19 na szkolenie księgowych, analityków biznesowych i audytorów. Problemy Ekorozwoju Problems of Sustainable Development, 17(2), 80–90. https://doi.org/10.35784/pe.2022.2.09

Autorzy

Karina Nazarova 
konazarova@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 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

Autorzy

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

Autorzy

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

Autorzy

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

Autorzy

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

Statystyki

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