The article presents the identification of risks of digitalization of accounting and control processes in small business entities. The study of the consequences of the occurrence of data security risks when using digital tools, as well as a comparative analysis of the risks of digitalization of accounting and control processes in small and large enterprises allowed us to develop proposals to minimize the risks of data security in small businesses when digitalizing their accounting and control processes.
small business entities, accounting and control processes, digitalization, risks of digitalization, digital tools
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