Classification of cyber risks in accounting

The complexity of information processes in accounting and the improvement of computer and communication technologies led to the variation of accounting information cyber threats. The traditional classification of cyber threats does not include the multifaceted nature of accounting, and therefore is uninformative for the purposes oforganizingeffectivecybersecurityofenterprises.Purpose. The main aim is to improve the classification of cyber risks through thegeneralizationandsystematizationofcyberthreatsrelevanttoaccountinginformation.Methods.Intheprocessofthesystematizationofvariablecyberthreatsinaccounting,generalscientificempirical,logicalandhistoricalmethodsofcognitionofsocio-economicprocesses were used. The article is based on general methods of research of socio-economic information from the standpoint of accounting and cybersecurity. The informationbasis of scientific research is historical resources about the cyber threats classification,scientificworksofdomesticandforeignscientistsaboutdividingthreatsofaccountingintotypes.Results.Itisprovedthateffectivecyberprotectionofenterprisesrequirespromptandadaptiveconsiderationofvariablecyberthreatsinaccounting.Theclassificationofcyberthreatsofaccountinginformationhasbeenimprovedbydistinguishingclassificationcriteria:randomness,purposefulness,informationandfinancialinterest,territoriality,source,origin,objectivity,objectivity,scale,formofimplementation,criminality,aspect,prolongation,latency,andprobability.Theimportanceofusingtheaboveclassificationofcyberrisks,whichcomprehensivelycharacterizesthecyberthreatsofaccountinginformation,forthepurposesofdevelopingmeasurestoprevent,avoidandeliminatepotentialconsequences.Discussion. It is important to improve the classification of accounting information usersfor organize the enterprises cybersecurity, which requires further research and developmentofanactionssettoensurecyberprotectionoftheaccountingsystem.