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


  • 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


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


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.


Download data is not yet available.


ACCA. (2020). Covid-19 having significant impact on the world’s auditors.

Aleksyshyn, V., & Mykhalchuk, H. (2019). Method of ranking objects to search by keywords in a decentralized network. Current Problems of Automation and Information Technology, 23, 78-89.

Bahatska, K., & Heidor, A. (2019). Biznes-protsesy v umovakh didzhytalizatsii ekonomiky. Business Processes in the Context of Digitalization of the Economy]. Visnyk KNTEU, (5), 23-32.

Baker, M. (2015). Digital transformation. Buckingham Business Monographs.

Blume, L., & Voigt, S. (2011). Does organizational design of supreme audit institutions matter? A cross-country assessment. European Journal of Political Economy, 27(2), 215-229.

Boiko, V. (2019). Advantages and disadvantages of using decentralized payment systems as an innovative method of cross-border settlements. Investments: Practice and Experience, 8, 75-82.

Butler, M. J., & Barrientos, R. M. (2020). The impact of nutrition on COVID-19 susceptibility and long-term consequences. Brain, behavior, and immunity, 87, 53-54.

Butynets, F., Ivahnenkov, T., Davydiuk, T., & Shakhraichuk, T. (2002). Accounting information systems. Zhytomyr: Ruta.

Coventry, L., & Branley, D. (2018). Cybersecurity in healthcare: a narrative review of trends, threats and ways forward. Maturitas, 113, 48-52.

Diorditsa, I. V., Telestakova, A. A., Koval, O. M., Nazarenko, O. A., & Nastiuk, A. A. (2021). Information interventions as a new dimension of Ukraine’s cyber-vulnerability. Linguistics and Culture Review, 5(S2), 152-166.

Fedorenko, A. (2019). Actual aspects of Ukraine's transition to a decentralized system of enforcement proceedings. Modern Issues of Economics and Law, 1, 296-305.

Horbachuk, V., & Lyashko, A. (2019). The issue of decentralized consensus of blockchains. Market Infrastructure, 34, 325-332.

Horoshkova, L., & Khlobystov, ?. (2021). Modeling of infrastructure development indicators of amalgamated territorial communities’ natural and economic systems. University Economic Bulletin, (48), 119-131.

Ivanchenkova, L., Skliar, L., Pavelko, O., Cheban, Y., Kuzmenko, H., & Zinkevych, A. (2019). Improving accounting and analysis of innovative costs. International Journal of Innovative Technology and Exploring Engineering , 9 (1), 4003-4009.

Kanca, I. N., Ginaya, G., & Sri Astuti, N. N. (2020). The effectiveness of the problem solving method on learning outcomes of the English course for room division operation during the COVID-19 pandemic. International Journal of Linguistics, Literature and Culture, 7(1), 12-22.

Kasni, N. W., & Budiarta, I. W. (2021). The multimodal forms of tourism promotional discourse in the age COVID-19. International Journal of Linguistics, Literature and Culture, 7(6), 422-440.

Kessel, P. (2018). Van Is cybersecurity about more than protection?.

Kharchenko, M. (2017). Centralized and decentralized accounting in budgetary institutions: advantages and disadvantages. Economy and State, 7, 24-27.

Khodakivskyi, Ye., Yakobchuk, V., Zakharina, O., Plotnikov, M., & Ivaniuk, O. (2019). Formation of the European Q-management system in decentralized communities. Scientific Horizons, 3, 10-18.

Kotulic, A. G., & Clark, J. G. (2004). Why there aren’t more information security research studies. Information & Management, 41(5), 597-607.

Koval, V., Olczak, P., Vdovenko, N., Boiko, O., Matuszewska, D., & Mikhno, I. (2021). Ecosystem of environmentally sustainable municipal infrastructure in the Ukraine. Sustainability, 13(18), 10223.

Kozlovskyi, S., Poliakov, B., Lavrov, R., & Ivanyuta, N. (2019). Management and comprehensive assessment of the probability of bankruptcy of Ukrainian enterprises based on the methods of fuzzy sets theory. Problems and Perspectives in Management, 17(3), 370.

Kurbatov, O., Kravchenko, P., Poluyanenko, O., Shapoval, O., & Kuznetsova, T. (2019). Decentralized system of identification and certification. Cybersecurity: Education, Science, Technology, 2, 19-31.

Lassou, P. J., Hopper, T., & Ntim, C. (2021). How the colonial legacy frames state audit institutions in Benin that fail to curb corruption. Critical Perspectives on Accounting, 78, 102168.

Lazareva, M. (2018). Transaction costs and synergy effects in modern corporations. ??????????? ???????-???, 171(5-6), 23-28.

Mikelsone, E., Atstaja, D., Koval, V., Uvarova, I., Mavlutova, I., & Kuzmina, J. (2021). Exploring sustainable urban transformation concepts for economic development. Studies of Applied Economics, 39(5).

Movchan, A. V., Yankovyi, M. O., Ismailov, K. Y., Melnikova, E. O., & Zaiets, O. M. (2021). Illegal drug trafficking on the internet: topical issues of countering. Linguistics and Culture Review, 5(S3), 1139-1149.

Naribaev, K. (1983). Finance and statistics. Organization and Methodology of Accounting in Terms of ACS, 1, 135.

Nazarova, K., Mysiuk, V., Gordopolov, V., Koval, V., & Danilevi?ien?, I. (2020). Preventional audit: implementation of SOX control to prevent fraud. Business: Theory and Practice, 21(1), 293-301.

Novikovas, A., Novikovien?, L., Shapoval, R., & Solntseva, K. (2017). The Peculiarities Of Motivation And Organization Of Civil Defence Service In Lithuania And Ukraine. Journal of Security & Sustainability Issues, 7(2).

Oliynyk, V., Zhuravka, F., Bolgar, T., & Yevtushenko, O. (2014). Optimal control of continuous life insurance model. Investment management and financial innovations, (14, Iss. 4), 21-29.

Ornell, F., Moura, H. F., Scherer, J. N., Pechansky, F., Kessler, F. H. P., & von Diemen, L. (2020). The COVID-19 pandemic and its impact on substance use: implications for prevention and treatment. Psychiatry research, 289, 113096.

Petrov, R., & Serdyuk, O. (2008). Ukraine: The quest for democratization between Europe and Russia. In International Actors, Democratization and the Rule of Law (pp. 205-239). Routledge.

Popitich, T. (2010). Economic analysis. Prerequisites for the Rational Organization of Accounting in Consumer Cooperation, 6, 303-305.

Pw?. (2020). 23rd Annual Global CEO Survey: Navigating the rising tide of uncertainty.

Rinartha, K., & Suryasa, W. (2017). Comparative study for better result on query suggestion of article searching with MySQL pattern matching and Jaccard similarity. In 2017 5th International Conference on Cyber and IT Service Management (CITSM) (pp. 1-4). IEEE.

Ritter, T., & Pedersen, C. L. (2020). Digitization capability and the digitalization of business models in business-to-business firms: Past, present, and future. Industrial Marketing Management, 86, 180-190.

Sestino, A., Prete, M. I., Piper, L., & Guido, G. (2020). Internet of Things and Big Data as enablers for business digitalization strategies. Technovation, 102173.

Sidhu, H. (2019). Is digital audit communication an opportunity we don't notice?

Siponen, M., & Willison, R. (2009). Information security management standards: Problems and solutions. Information & management, 46(5), 267-270.

Strilec, V., Prokopenko, O., & Orlov, V. (2020). Impact of Covid-19 on the budget security of the national economy: a forecast for Ukraine.

Tanwete, C. S., & Kombinda, N. (2020). Object of study and linguistic subdisciplinary. Macrolinguistics and Microlinguistics, 1(1), 23–36. Retrieved from

Tatsyi, V., Getman, A., Ivanov, S., Karasiuk, V., Lugoviy, O., & Sokolov, O. (2010). Semantic network of knowledge in science of law. In Proceedings of the IASTED International Conference on Automation, Control, and Information Technology-Information and Communication Technology, ACIT-ICT 2010 (pp. 218-222).

Trachenko, L., Lazorenko, L., Maslennikov, Y., Hrinchenko, Y., Arsawan, I. W. E., & Koval, V. (2021). Optimization modeling of business processes of engineering service enterprises in the national economy. Natsional'nyi Hirnychyi Universytet. Naukovyi Visnyk, (4), 165-171.

Tugui, A., & Gheorghe, A. M. (2016). Identificarea dificultatilor întâmpinate de profesia contabila în accesarea documentelor în contextul economiei digitale din România. Audit Financiar, 14(3), 237.

Von Solms, R., & Van Niekerk, J. (2013). From information security to cyber security. computers & security, 38, 97-102.

Vystavna, Y., Cherkashyna, M., & van der Valk, M. R. (2018). Water laws of Georgia, Moldova and Ukraine: current problems and integration with EU legislation. Water international, 43(3), 424-435.

Williams, M., Muro, J., Turner, B., & Marshall, C. (2020). Best accounting software in 2020: free and paid versions to manage accounts.

Yaroshenko, O. M., Moskalenko, O. V., Sliusar, A. M., & Vapnyarchuk, N. M. (2018). Commercial secret as an object of labour relations: Foreign and international experience. Journal of Legal, Ethical and Regulatory Issues, 21, 1-10.

Yaroshenko, O. M., Vapnyarchuk, N. M., Lozovoi, S. V., Yakovleva, G. O., & Yakovlyev, O. A. (2018). General-compulsory medical insurance: World experience. J. Advanced Res. L. & Econ., 9, 1829.

Zhyvets, A. (2018). Evolution of professional competencies of accountants of small enterprises in the digital economy of Ukraine. Baltic Journal of Economic Studies, 4(5), 87-93.



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.



Research Articles