Issue: № 4, 2024
Doi: https://doi.org/10.37634/efp.2024.4.3
This paper is devoted to the study of the features of the application of multifactor authentication to ensure the security of accounting in the era of the digital economy of Ukraine. The research uses scientific and empirical methods, including the collection and comparison of information, as well as complex methods of analysis, synthesis and generalization. The informational basis of the paper is the scientific works of domestic and foreign scientists, which highlight the issue of using multifactor authentication to ensure the security of accounting. It is noted that nowadays, the protection of accounting data has become a key problem for companies of any scale and field of activity. Unauthorized access to the accounting system, as well as the failure to establish and maintain internal controls, can make it difficult to record, process and present reliable and accurate transactions. It is noted that cyber threats to accounting information include any actions or events aimed at illegal access, destruction, modification or theft of financial data, accounts, reports and other sensitive information used in accounting. The conclusion noted that the use of multi-factor authentication is critically important for ensuring the security of accounting in the era of Ukraine’s digital economy. This approach makes it possible to complicate the unauthorized access process by requiring multiple independent methods of verifying the user’s identity. The considered methods, such as a combination of password and biometrics, use of one-time passwords, authentication tokens, as well as monitoring and analysis of user behavior, contribute to reducing the risk of cyber threats and provide a high level of protection of confidential information. These approaches demonstrate effectiveness in combating a variety of security threats and help avoid possible security breaches.
Keywords : digital technologies, risk management, cyber security, accounting information system, information protection
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