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Specific Aspects of Accounting and Analytical Support for the Economic Security System of a Commercial Bank

The presented study addresses the issues of improving the economic security of credit organizations and substantiates the authors’ position on the use of accounting and analytical information as a tool for making tactical and managerial decisions. Aim. The study aims to identify the specific aspects of accounting and analytical support for the economic security system of a commercial bank and to assess the role of accounting and analytical information within the economic security system. Tasks. The authors analyze the theoretical framework for examining the place and role of accounting and analytical information in the economic security system of a credit organization and examine the major aspects of accounting and analytical data that form the structure of the economic security system. Methods. The methodological basis of this study includes analysis of scientific works of foreign and Russian scientists on the economic security of business entities and on the role of accounting in ensuring the economic security of credit organizations. The study also uses general scientific methods, such as analysis, scientific generalization, and comparison. Results. The authors determine the correlation between accounting information and the economic security system and identify specific directions for improving the level of economic security of a commercial bank based on the specific aspects of the accounting and analytical system. Conclusions. The level of economic security of a credit organization is expected to increase due to the specific aspects of accounting and analytical support.