Seguridad y regulaciones de privacidad en la contabilidad digital para proteger datos financieros sensibles

Digital accounting represents a valuable tool for the modernization of financial organizations, optimizing processes, improving reporting accuracy and facilitating decision making. The objective of this research is to establish a comprehensive digital accounting framework that ensures the security and privacy of financial data in credit unions in the province of Pichincha, Ecuador. The research is non-experimental and follows a mixed design, through which the level of knowledge about cybersecurity practices, degree of automation of accounting processes, and staff training were evaluated. The results indicate progress in automation; however, they show weaknesses in the implementation of security measures such as advanced authentication and encryption. A comprehensive framework is proposed that includes clear policies, advanced technologies and continuous training. The conclusions highlight the need to strengthen the technical capabilities of the sector to meet the challenges in this area.