ENSURING INFORMATION SECURITY IN ACCOUNTING AND AUDIT IN UZBEKISTAN: RISKS IN DIGITAL SYSTEMS AND THEIR MANAGEMENT
Keywords:
accounting, auditing, information security, cyber risks, digital systems, Uzbekistan, digital and innovative economyAbstract
This article analyzes information security in digital accounting and auditing systems in Uzbekistan. The
study examines cyber risks (data theft, system failures) and the effectiveness of countermeasures (encryption, internal
controls). A mixed-methods approach was employed, combining qualitative analysis (of legislation and enterprise
documents) and quantitative analysis (of cyber threat statistics for 2020–2024). Findings indicate improved data
protection due to security measures, but highlight challenges such as insufficient skills, financial constraints, and
infrastructure limitations. Practical recommendations tailored to Uzbekistan’s context are provided.
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