Internal Control Framework for Cloud Computing

I-Cheng Chang ； Wun-Yu Jhan

《Communications of the ICISA》 16卷1期 (2015/12) Pp. 36-56

https://doi.org/10.6520/CICISA.2015.16(1)36

並列摘要

As cloud computing has been widely applied in government and business sectors, given its advantages in finance and management, it has been a topical subject. However, cloud computing may have risks. Therefore, this study aims to propose an internal control framework for cloud computing. Based on extant literatures collection and decoding, this study built a prototype of internal control framework of cloud computing, and used Delphi Method for validation. The internal control framework comprises 2 control fields, 13 control aspects and 42 control items. The findings can provide references for cloud computing service providers, service users, and government units on evaluating the internal control of cloud computing, and further improving the cloud computing services.

並列關鍵字

Cloud Computing ； Information Security ； Internal Control