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

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

Karina Nazarova*, Mariia Nezhyva**, Tetіana Metil***, Volodymyr Hordopolov****, Liudmyla Prystupa*****, Olesya Moyseyenko******

*Kyiv National University of Trade and Economics, Department of Financial Analysis and Audit, 19 Kyoto Str., 02000 Kyiv, Ukraine
E-mail (Corresponding Author): konazarova@gmail.com
ORCID: 0000-0002-0133-7364
** Kyiv National University of Trade and Economics, Department of Financial Analysis and Audit, 19 Kyoto Str., 02000 Kyiv, Ukraine
E-mail: mariia.nezhyva@gmail.com
ORCID: https://orcid.org/0000-0002-3008-5338
***Izmail State Humanities University, Department of Business and Tourism Management, 12 Repina Str., 68601, Izmail, Ukraine
E-mail:  tatanametil@gmail.com
ORCID ID0000-0002-4553-4343
****, Kyiv National University of Trade and Economics, Department of Financial Analysis and Audit, 19 Kyoto Str., 02000, Kyiv, Ukraine
E-mail: vlagorn@gmail.com
ORCID: 0000-0002-3151-8035
***** Khmelnytskyi National University, Department of Finance, Banking and Insurance, 11 Institutskaya Str., 29000 Khmelnytskyi, Ukraine
E-mail: prystupala@gmail.com
ORCID: 0000-0002-5088-0654
****** Kyiv National University of Trade and Economics, Department of Financial Analysis and Audit, 19 Kyoto Str., 02000, Kyiv, Ukraine
E-mail: olesya.moyseyenko@gmail.com
ORCID: 0000-0002-4698-6843

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 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.

Key words: information security, COVID-19 impact; business in the context of digitalization; audit institution; cybersecurity

Słowa kluczowe: bezpieczeństwo informacji, wpływ COVID-19; biznes w kontekście cyfryzacji; instytucja audytu; bezpieczeństwo cybernetyczne

Problemy Ekorozwoju 17(2)2022: 80-90

DOI: 10.35784/pe.2022.2.09

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