Open document flow based on blockchane technology for cyber security of the accounting system

Abstract

Introduction. To ensure cyber protection, the company’s management resorts to isolating accounting information containing trade secrets from other information flows. However, confidential document management attracts significant attention from internal users and outsiders in order to gain unauthorized access. Due to active cyber threats, the isolation practice in the implementation of electronic information communications is ineffective for cybersecurity, which requires the development of new methods documentation and document circulation at the enterprise.The purpose of the article is to study the benefits of open document management of enterprises based on blockchain technology to abandon the isolation of information flows in order to ensure cybersecurity of enterprises.Methods. In the process of researching the disadvantages and advantages of isolation and open document management, general theotrtical( empirical, logical and historical) methods of cognition of reality are used. The research is based on scientifical methods of dislosing the economic processes, facts and phenomena from the standpoint of accounting and cybersecurity of enterprises. The information base of the article is selected historical documents on the development of blockchain technology, scientific works of scientists on block-chain structuring of accounting information, etc.Results.The fundamental principles of blockchain technology in the conditions of its use for the organization of cybersecurity of accounting information are formed. The expediency of refusing to isolate information in favor of open document management in terms of maintaining trade secrets of the enterprise is substantiated. The method of documenting and document circulation on the principles of block-chain structuring of the database, which determines the order of fragmentation and recombination of accounting information at the internal and external levels of electronic communications, is studied. The procedure for using the electronic key system to gain access to confidential accounting information in accordance with the information needs of users and their classification in the enterprise management system.Perspectives. In order to organize cybersecurity of enterprises, it is important to improve the methodology of implementation of other elements of the method of accounting in the process of automated information processing, which requires further research.