DIGITAL FOOTPRINT IN THE UNIFIED ACCOUNTING SYSTEM AS AN ATTRIBUTE ECONOMIC SECURITY

Abstract

the article is devoted to the study of the circumstances of the formation and application in order to ensure the economic security of accounting data formed in the conditions of functioning of the proposed unified accounting system. It is established that such data are simultaneously the object of accounting, administration, as well as the tools of the digital space, creating the possibility of using the corresponding digital footprint of economic activity in the implementation of the functionality of the apparatus of the state mechanism with minimal pressure on the business environment. The algorithms of the unified accounting system form digital traces that serve as the basis for preliminary and ongoing control and at the same time as a way to reduce the requirements for professional competencies of subjects of the unified digital economic space. The identification of violations of the principles, rules and norms of management is reduced to the study of digital accounting data, a significant part of which is also carried out using automated algorithms, ensuring the completeness and impartiality of the control work.