BUSINESS INFORM №5-2018

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41

Section: Accounting and Auditing
UDC 657.42
Shyshkova N. L.
Analytical Instruments for Ensuring Security and Quality of Accounting Information (p. 273 - 280)
Reformatting and introducing of the newest practices of control-analytical activity with application of modern information technologies of processing of the accounting information becomes the basis for making optimal managerial decisions. The existing realities testify to the presence of problems in information security of accounting information, which reduces the confidence in the reporting by economic entities. The article considers the stages and sequence of implementing tasks of management and control over security and quality of accounting information as the basis of effective managerial decisions. The content of the stages of improvement of security and quality of the company’s accounting information is substantiated not only in order to identify threats, but also to determine the measures which can facilitate a more reliable reflection of results of financial-economic activity in the financial and tax reporting. The analysis of actual problems on detection, modeling and measurement of intensity of influence of unmanaged factors is carried out. It is proved that improvement of security and quality of accounting information will reduce the time for registration of operations, improve the system of documentation management, improve internal communication.
Keywords: accounting information, control, financial-economic security, effective actions, modern information technologies.
Fig.: 2. Tabl.: 2. Formulae: 2. Bibl.: 11.

Shyshkova Nataliia L. – Candidate of Sciences (Economics), Associate Professor, Associate Professor, Department of Accounting and Auditing, National Technical University «Dnipro Polytechnic» (19 D. Yavornytskyi Ave., Dnіpro, 49005, Ukraine)
Email: [email protected]

Article is written in Ukrainian
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Reference to this article:
Shyshkova, Nataliia L. (2018) “Analytical Instruments for Ensuring Security and Quality of Accounting Information.” Business Inform 5:273–280.

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