Internal Audit of Cybercrimes in Information Technologies of Enterprises Accounting

Abstract

The article is devoted to the problem’s research of cybercrimes at the enterprise and the efficient methods of its solvation. The main trends of the cybercrime’s development in the national and the global scope are defined. The analysis of the normative-legal acts on cybercrime is made. The main risks of cyberthreats before the illegal alienation of the enterprise assets are determined. The specific peculiarities of cybercrimes in the information technologies of enterprises accounting are revealed, the main ones of which are: cyberspace, the anonymity, harmful program products, the electronic (digital) track. The practicability of the internal audit use for the system opposition to cybercrimes at the enterprise is grounded. The main competences of the internal audit employees for the efficient work in the cyberspace of the enterprise are formulated. The recommendations, concerning rules of behavior for the employees in the cyberspace, are elaborated. The method of the internal audit is improved by the additional involvement of the modern ways of watching the electronic (digital) tracks of ill-intentioned persons in the cyberspace of the enterprise. The order of the juridical registration, concerning the methods use of watching the electronic (digital) track in practice of the internal audit at theenterprise, is offered.