Geizer G., Geizer A. Information security of the intracompany accounting

Authors

  • Галина Костантиновна Гейзер Государственное высшее учебное заведение «ПГТУ»., Ukraine
  • Анна Альфредовна Гейзер ФГБОУ «Петербургский государственный университет путей сообщения», Russian Federation

DOI:

https://doi.org/10.31498/2225-6407.10.2014.35487

Keywords:

risk, enterprise, information, security, risk-management, controlling, registration

Abstract

The activities of any enterprises depends on many factors have an effect on its economic security. One of the important factors, having an effect on the activities of any organization, in the conditions of the dynamically developing production, is an information. The information has been and remains the main component used for making effective management decisions. Depending on the conditions of reception, processing and transmission of information, the organization protects itself from the occurrence of risky situations that could impair its financial condition. Information security of the organization suggests a more closer examination of the communication links between units on the basis of quality control of intracompany accounting .Information flows and harder than it is, the greater the occurrence of risks, result in inefficient operation with the available information of the organization depends on its organizational structure. The intracompany accounting of the organization's activities should be directed on the timely availability of accurate and reliable information from all departments to strengthen information security.Information security of the intracompany accounting depends on the objectivity of the information sources, which includes planning, accounting and non- accounting data. At the same time, with the intracompany accounting deals concrete persons with different qualification depends largely on how they will react to the presence of factors of uncertainty in accounting. Strengthening of the effectiveness of management internal information flows suggests a classification of risks of the intracompany accounting and a more thorough analysis of the factors and reasons of their occurrence. The article discusses the nature and necessity of research on information security of the intracompany accounting and suggested recommendations on reducing of the level of risk of accounting on efficiency of enterprise activity

Author Biographies

Галина Костантиновна Гейзер, Государственное высшее учебное заведение «ПГТУ».

к.э.н., доцент

Анна Альфредовна Гейзер, ФГБОУ «Петербургский государственный университет путей сообщения»

к.э.н., доцент

Published

2013-05-08