Ensuring information security in accounting and audit in Uzbekistan: risks in digital systems and their management

Avilov Nematjon , Yuldashevich

«Инновацион иқтисодиёт» журнали · 2025-yil

Annotatsiya

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.

Maqola ma’lumotlari
MualliflarAvilov Nematjon , Yuldashevich
Jurnal«Инновацион иқтисодиёт» журнали
NashriyotҚарши дaвлaт техника универcитети
ISSN3030-315x
Nashr sanasi2025-06-19
Jild50
Son05
TilIngliz
Ilmiy sohaIqtisodiyot
Indeksga qo‘shilgan2026-08-26

Maqolaning asl sahifasi

Kalit so‘zlar

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

Ilmiy soha

Iqtisodiyot

Iqtibos keltirish

APAAvilov Nematjon , Yuldashevich (2025). ENSURING INFORMATION SECURITY IN ACCOUNTING AND AUDIT IN UZBEKISTAN: RISKS IN DIGITAL SYSTEMS AND THEIR MANAGEMENT. «Инновацион иқтисодиёт» журнали, 50(05). https://ojs.qmii.uz/index.php/ej/article/view/983
GOST (OAK)Avilov Nematjon , Yuldashevich ENSURING INFORMATION SECURITY IN ACCOUNTING AND AUDIT IN UZBEKISTAN: RISKS IN DIGITAL SYSTEMS AND THEIR MANAGEMENT // «Инновацион иқтисодиёт» журнали. – 2025. – T. 50, № 05.
MLAAvilov Nematjon , Yuldashevich. “ENSURING INFORMATION SECURITY IN ACCOUNTING AND AUDIT IN UZBEKISTAN: RISKS IN DIGITAL SYSTEMS AND THEIR MANAGEMENT.” «Инновацион иқтисодиёт» журнали, 50(05), 2025. https://ojs.qmii.uz/index.php/ej/article/view/983
ChicagoAvilov Nematjon , Yuldashevich. “ENSURING INFORMATION SECURITY IN ACCOUNTING AND AUDIT IN UZBEKISTAN: RISKS IN DIGITAL SYSTEMS AND THEIR MANAGEMENT.” «Инновацион иқтисодиёт» журнали, 50(05) (2025). https://ojs.qmii.uz/index.php/ej/article/view/983
HarvardAvilov Nematjon , Yuldashevich (2025) ‘ENSURING INFORMATION SECURITY IN ACCOUNTING AND AUDIT IN UZBEKISTAN: RISKS IN DIGITAL SYSTEMS AND THEIR MANAGEMENT’, «Инновацион иқтисодиёт» журнали, 50(05). https://ojs.qmii.uz/index.php/ej/article/view/983
BibTeX
@article{avilovnematjonyuldashevich2025,
  title = {ENSURING INFORMATION SECURITY IN ACCOUNTING AND AUDIT IN UZBEKISTAN: RISKS IN DIGITAL SYSTEMS AND THEIR MANAGEMENT},
  author = {Avilov Nematjon , Yuldashevich},
  journal = {«Инновацион иқтисодиёт» журнали},
  year = {2025},
  volume = {50},
  number = {05},
  url = {https://ojs.qmii.uz/index.php/ej/article/view/983}
}

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