Protection of Accounting Data in the Conditions of Using Internet of Things: Problems and Prospects of Accounting Digitalization

Today, the development of accounting as an enterprise information system directly depends on level technological innovations that are used to collect and process data. The purpose article is analyze features influence Internet Things (IoT) use functioning find ways protect data in such conditions. urgency problem protection security conditions implementation IoT-technologies enterprises activity has been grounded. essence IoT reasons for its activities have disclosed. advantages systems analyzed. peculiarities based Prospects impact audit procedures identified. main directions application technologies allocated (to improve procedures; work service; process). Problems context each selected reservations from point view controlling formation a result Authors' attention focused need when collecting transferring them using IoT-tools because if all elements not properly protected unauthorized interference, instead benefit, they will harm, providing cybercriminals with loophole undermine security.