2023, Vol. 10, No. 1. - go to content...

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DOI: 10.15862/62ECOR123 (https://doi.org/10.15862/62ECOR123)

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Guketlov M.M. Key features of the protection of confidential information and their economic consequences in the audit organization. Russian journal of resources, conservation and recycling. 2023; 10(1). Available at: https://resources.today/PDF/62ECOR123.pdf (in Russian). DOI: 10.15862/62ECOR123

Key features of the protection of confidential information and their economic consequences in the audit organization

Guketlov Murat Mukhamedovich
Financial University under the Government of the Russian Federation, Moscow, Russia
E-mail: mguketlov@bk.ru

Academic adviser: Prasolov Valeriy Ivanovich
Financial University under the Government of the Russian Federation, Moscow, Russia
E-mail: VIPrasolov@fa.ru

Abstract. The author of a scientific publication considers the problem of protecting confidential information in an audit organization at the present stage of development of market relations. According to the author, audit organizations should pay due attention to the protection of confidential information in order to minimize potential losses. Modern types of information were analyzed by categories of access, threats to confidential information. The organization of work on the protection of confidential information is considered on the example of the activities of the company Mosaudit LLC. At the same time, attention is paid to the study of the methodology and methods for protecting confidential information on a practical example. Within the framework of the specified audit organization, the existing legal protection mechanisms are analyzed, which are fixed in the company’s local regulations, as well as organizational methods, which include the management methods and solutions used by the company, as well as modern technical measures. In this direction, the author chose an integrated approach to study all the essential aspects of the object of study, where special attention was also paid to the preparation of recommendatory measures for the audit organization Mosaudit LLC based on the studied documentation and the company’s activities. Relevant options for action are proposed that can be applied in practice, aimed at strengthening the protection of confidential information within the company, including the analysis of the effectiveness of the measures taken by the company. Conclusions were drawn regarding the need to apply modern measures to protect information, which include not only engineering and technical measures, but also an effective approach in the field of company management using existing local regulations. In addition, there is a possible negative economic effect from a low level of information security.

Keywords: confidential information; audit organization; organization economics; organization management; information security; economic effect; protection of confidential information

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