Digital information security: corona-crisis impact on the accountants, business analysts and auditors training

https://doi.org/10.21744/lingcure.v5nS4.1854

Authors

  • Karina Nazarova Kyiv National University of Trade and Economics, Kyiv, Ukraine
  • Mariia Nezhyva Kyiv National University of Trade and Economics, Kyiv, Ukraine
  • Tetіana Metil Izmail State Humanities University, Izmail, Ukraine
  • Volodymyr Hordopolov Kyiv National University of Trade and Economics, Kyiv, Ukraine
  • Liudmyla Prystupa Khmelnytskyi National University, Khmelnytskyi, Ukraine
  • Olesya Moyseyenko Kyiv National University of Trade and Economics, Kyiv, Ukraine

Keywords:

audit institution, business digitalization, COVID-19 impact, cyber security, information security

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, in general, and in Ukraine, in particular, 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.

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Published

2021-11-23

How to Cite

Nazarova, K., Nezhyva, M., Metil, T., Hordopolov, V., Prystupa, L., & Moyseyenko, O. (2021). Digital information security: corona-crisis impact on the accountants, business analysts and auditors training. Linguistics and Culture Review, 5(S4), 1723-1740. https://doi.org/10.21744/lingcure.v5nS4.1854

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Section

Research Articles