Una mirada hacia el fortalecimiento de la seguridad contable

Abstract

Currently, different electronic devices along with information networks and the web have carried out better storage and transmission of data related to government and companies, currently organizations respond to these changes to the continuous evolution of information technologies with various tools that provide undeniable advantages and at the same time threats and risks in the different scenarios used for information management. This article aims to identify and present original findings of research related to cybercrimes in the accounting field, with the aim of promoting the proper use and management of information through various strategies that contribute to protecting the intangible assets of organizations. The methodology of systematic exploration of literature is implemented taking into account keywords that were searched in academic databases where 60 studies were chosen that reflected the search criteria in their content and 30 articles of theoretical and empirical research that addressed the central research topic were chosen. It is concluded that there are various studies conducted around the issue, but there is a need to delve deeper into the various methods used to commit cybercrimes in the accounting field, so that companies are fully informed about how to protect their information and ensure it is not vulnerable to criminals. It also highlights the role of statutory auditors in enabling the identification of errors in different departments of companies and/or deficiencies in internal control.