ISSUES OF ENSURING INFORMATION SECURITY IN THE PROCESS OF DIGITALIZATION OF FINANCIAL REPORTS

Abstract

This article scientifically analyzes the issues of ensuring information security in the process of digitizing financial statements. In the digital economy, along with the widespread introduction of electronic systems for maintaining, storing and transmitting financial information in enterprises, the problems of ensuring information security are also gaining relevance. The study covers the basic principles of information security - the concepts of confidentiality, integrity and availability, and analyzes the main risks that arise in financial reporting systems. It also substantiates the role of cryptographic protection methods, authentication and authorization systems, cloud technologies and backup mechanisms. The article develops scientific and practical proposals on the state of the process of digitizing financial statements in Uzbekistan, existing problems and ways to eliminate them. The results of the study serve to strengthen information security in the financial system and effectively organize digital transformation processes.