Assessment of the effectiveness of the internal control system for cybersecurity of cloud-based accounting platforms

Abstract

Relevance of the study is determined by the rapid digitalization of accounting processes, the widespread adoption of cloud-based accounting platforms, and the growing level of cybersecurity threats, which significantly increase the requirements for the reliability of internal control and protection of financial data. It has been established that traditional control approaches are insufficient to ensure an adequate level of security in a distributed IT environment.

The purpose of the article is to enhance the effectiveness of the internal control system for cybersecurity of cloud-based accounting platforms through the substantiation and development of approaches to its assessment and improvement under conditions of digital transformation of accounting processes and increasing cyber risks.

Research methods. The study employs methods of system analysis, generalization and comparison of scientific approaches, analytical methods for evaluating the effectiveness of control systems, as well as logical modeling methods for developing criteria and indicators of cybersecurity.

Results. Modern approaches to organizing internal cybersecurity control in cloud environments have been studied, and their integrated nature has been established. The specific features of cloud-based accounting platforms have been identified, and their impact on the transformation of control mechanisms has been proven. A system of criteria and indicators for evaluating the effectiveness of internal control has been substantiated. Key scientific and practical problems have been identified, including unclear distribution of responsibilities, limited transparency of processes, complexity of access management, and insufficient adaptability of control systems.

Conclusions. The expediency of forming an integrated internal cybersecurity control system combining risk-oriented, technological, and analytical tools has been proven. It has been established that its implementation ensures higher reliability of accounting data, reduction of cyber risks, and stability of accounting platforms.

Prospects for further research are related to the development of formalized models for evaluating the effectiveness of internal control, integration of artificial intelligence technologies into cybersecurity systems, and standardization of approaches to auditing cloud-based accounting platforms.