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.
| Mualliflar | Avilov Nematjon , Yuldashevich |
|---|---|
| Jurnal | «Инновацион иқтисодиёт» журнали |
| Nashr sanasi | 2025-06-19 |
| Jild | 50 |
| Son | 05 |
accounting, auditing, information security, cyber risks, digital systems, Uzbekistan, digital and innovative economy, бухгалтерский учет,, аудит, информационная безопасность, киберриски, цифровые системы,, Узбекистан, buxgalteriya hisobi, audit, axborot xavfsizligi, kiberxavf, raqamli tizimlar, O‘zbekiston
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