UDC 334.012.6
DOI: 10.36871/ek.up.p.r.2024.10.01.010

Authors

Dmitrii G. Litkovskii,
Yulia N. Kovalenko,
Russian University of Economics named after G. V. Plekhanov, Moscow, Russia

Abstract

This study examines the mechanisms of auditing, ensuring information security, in particular in commercial organizations. The main characteristics of ensuring audit in the organization and creating favorable conditions for reducing threats to information security are determined. This paper presents the main regulatory legal acts in the field of information security on the territory of an economic entity. At the same time, the experience of conducting audits in organizations of various types to preserve information within them is considered. The study analyzes the activities of a specific commercial enter-prise, namely, auditing and compliance with information security standards, and provides an example of companies conducting this event within the company. The conclusions are formulated based on the anal-ysis and the main mechanisms for improving the audit system are identified.

Keywords

commercial organization, commercial sector, audit, information security, threats, gov-ernment, audits, artificial intelligence, applications, IT systems.