Russian Federation
In the context of rapid digitalization and the constant exchange of information between economic entities, threats to information security are emerging. One of the key stages of ensuring information security is the justification of damage incurred as a result of negative impacts from fraudsters. This article examines the documentation of information losses for accounting purposes in the face of the destabilizing effects of information security threats. General scientific research methods, as well as accounting techniques (double entry, documentation), were used in the study. The author presents a sequence for reflecting information on information losses in the accounting system and develops an accounting register that will enable the compilation of information on damage resulting from information losses and its reflection in accounting. The proposed measures are elements of an organizational information security management mechanism. The practical significance of this study lies in the potential use of the author's results in the accounting and analytical work of enterprises, as well as for further scientific research in the field of information and economic security.
accounting, documents, data leakage, information, economic security
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