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

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.

本文对财务报表数字化过程中的信息安全保障问题开展了科学分析。在数字经济背景下，伴随企业内部用于维护、存储与传输财务信息的电子系统的广泛部署，信息安全保障相关议题的重要性愈发凸显。本研究涵盖了信息安全的三大基本原则——保密性（confidentiality）、完整性（integrity）与可用性（availability），并剖析了财务报告系统中面临的主要风险。此外，本研究还论证了密码防护手段、身份认证与授权系统、云技术以及备份机制的关键作用。本文针对乌兹别克斯坦财务报表数字化进程的现状、现存问题及解决路径，提出了兼具科学价值与实践意义的对策建议。本研究成果可有效强化金融体系的信息安全保障，并为高效统筹数字化转型进程提供有力支撑。