SECURITY OF FINANCIAL AND ACCOUNTING INFORMATION IN THE CONTEXT OF DIGITAL EVOLUTION

Abstract

This study analyses the ways of leaking confidential information, the circumstances of legal presentation of the information related to the activity of entities, as well as the responsibilities related to the disclosure of confidential data. The purpose of this article is to elucidate the need to secure financial and accounting information and increase the awareness of accounting professionals regarding the emergence of risks generated by the digitalization of economic processes. The research methodology focused on the use of traditional methods, especially the dynamic and structural analysis of the researched phenomenon. As a result of the observations made, we can mention that securing the financial and accounting information ensures its confidentiality, respectively prevents causing financial or other damages. There is no report or database in the Republic of Moldova with open access that would reflect the situation related to the securing of financial and accounting information, therefore, in the paper the data at the world level were reflected.

Keywords

• confidentiality
• disclosure
• fraud
• security measures
• information leakage