Issue: № 10, 2021
Doi: https://doi.org/10.37634/efp.2021.10.4
Introduction. Today, cash accounting transactions are important in the organization and activities of any enterprise, because they cover almost all areas of its financial and economic activities and require significant attention from the auditor, as during their implementation may occur various violations and overuses by officials of the enterprise. Since cash is the most mobile asset and in today’s business environment, basically, all cash payments are non-cash (electronically), there is a high probability of overuse by third parties. Therefore, performing an audit of cash operations and implementation cybersecurity of data about their calculations is an extremely important issue to increase the efficiency of accounting and management them in enterprises. The purpose of the paper is to determine the role of cash audit for the company and ways to increase efficiency of its implementation in terms of cybersecurity of the enterprise. Results. The article acquaints with the work of various economists on the interpretation of the concept of “cash”, so we can say that cash – are the most liquid assets of the company, which are in the form of cash at the box office, cash in the bank accounts and demand deposits. The general strategy and the plan of cash audit in terms of cybersecurity of the enterprise are considered. The main reasons occurrence of problem ensuring of cybersecurity of operations with cash of the enterprise are indicated. An appropriate level of information security for cash transactions has been proposed in order to prevent threats in the enterprise. Ways to damage information security in the process of conducting an audit of cash of the enterprise are improved. Conclusions. Cash audit must be conducted in conjunction with the implementation of the necessary cybersecurity measures in the enterprise in order to reduce the level of disclosure, leakage and unauthorized access to confidential information about cash and to ensure a high level of protection of the company’s own information sources.
Keywords : cash audit, cybersecurity of the enterprise, threats of conducting an audit of cash of the enterprise, cash audit in terms of cybersecurity of the enterprise
References:
1. Audit / O.A. Petryk, et.al. Kyiv, 2015. 643 p. (in Ukrainian).
2. Babich V.V., Sahova S.V. Financial Accounting (Asset Accounting). Kyiv: KNEU, 2006. 282 p. (in Ukrainian).
3. Bulkot H.V., Hodun T.V. Features of cash control on enterprises of Ukraine. Education and science of the XXI century: materials for the XV International. scientific-practical conf. (Sofia, October 15–22, 2019). 2019. Issue 4. pp. 31–33. (in Ukrainian).
4. Buriachok V.L., Tolubko V.B., Khoroshko V.O., Toliupa S.V. Information and cybersecurity: socio-technical aspect. Kyiv: DUT, 2015. 288 p. (in Ukrainian).
5. Butynets F.F. Financial accounting: a textbook for students majoring in “Accounting and Auditing” in higher education. Zhytomyr: PP “Ruta”, 2009. 912 p. (in Ukrainian).
6. Derii M. Definitions of “cash” and “cash flows”: differences and relationships. Economic analysis. 2010. Issue 6. pp. 60–64. (in Ukrainian).
7. Yefimenko V.I., Lukianenko L.I. Accounting in foreign countries. Кyiv: KNEU, 2005. 211 p. (in Ukrainian).
8. Melikhova T.O., Verovkina A.S. Improving the methodology of checking funds in the national currency. Investments: practice and experience. Economic science. 2019. № 1. pp. 24–29. (in Ukrainian).
9. Neskhodovskyi I.S. Accounting for cash and control of their implementation in trade enterprises: author's abstract … PhD in economic sciences: 08.00.09. Kyiv, 2009. 20 p. (in Ukrainian).
10. Poddierohinа A.M. Financial Management. Kyiv: KNEU, 2005. 627 p. (in Ukrainian).
11. Serhieieva O.R. The essence and main aspects of cash flow management of the enterprise. International economic relations and the world economy. 2017. № 12. part 2. pp. 107–110. (in Ukrainian).
12. Usatenko O.V., Pashkevych M.S. Analysis of cash flows in the system of mandatory audit of venture funds. Scientific Bulletin of Uzhhorod National University. Series: International Economic Relations and the World Economy. 2019. Issue 23. Part 2. pp. 105–109. (in Ukrainian).
13. Filozop O.V. Organization of the internal audit process at the enterprise. Problems of theory and methodology of accounting, control and analysis. International collection of scientific works. 2016. Issue 1 (13). pp. 370–375. (in Ukrainian).
14. Chuienkov A.Ye. The essence and organization of the internal audit service. URL: http://soskin.info/ea/2010/7–8/201055zmist.html (in Ukrainian).
15. Shvets A.H. The essence of internal audit and its organization at the enterprise. URL: http://nauka.kushnir.mk.ua/?p=28156 (in Ukrainian).