INFORMATION SUPPORT OF FINANCIAL RELATIONS AS A OBJECT OF PROTECTION

Abstract

The information transformation of society, which has significantly accelerated as a result of the Covid-19 pandemic, has led to the emergence of new circumstances for doing business with a more active use of digital technologies. Simultaneously with the optimization of the organization of financial management in enterprises, the level of threats to their information security has significantly increased. Cybercrime, which is realized in the form of unauthorized interference in the work of information systems, illegal destruction, distortion or disclosure of confidential financial data, has gained rapid development and spread. Disclosure of trade secrets of companies and leakage of important information can cause significant moral and material damage to business units and significantly reduce the level of their financial security. The actualization of the need to protect the financial data of economic entities has necessitated the development and presentation in the article of proposals for the formation of a system for the protection of confidential financial information. To this end, the author identifies sources of confidential financial information of enterprises, targets and subjects of computer crimes. The article proposes the classification of insiders and identifies the features of their motivation in committing illegal acts. When building a system of protection of confidential financial information at the enterprise, the author proposes to take into account a number of principles. These include the principle of financial feasibility, the principle of legal regulation, the principle of internal regulation, the principle of balancing the interests of the enterprise and its economic environment, the principle of integration with international standards for the protection of confidential financial information. The formation of an effective information security policy at both the state and enterprise levels, as well as the development and implementation of appropriate measures can eliminate or significantly reduce financial losses from information threats, which will increase the level of financial security of economic entities.