University of Twente Student Theses
Risk Management in Cloud Environments: Towards the Adoption of Continuous Auditing and Assurance With EU-SEC
Bannink, S.N. (2018) Risk Management in Cloud Environments: Towards the Adoption of Continuous Auditing and Assurance With EU-SEC.
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| Abstract: | Cloud computing has impact on risks compared to traditional in-house dedicated IT infrastructure. Continuous auditing intends to solve the current infrequent reporting issues by providing continuous compliance reporting, based on measurements within the infrastructure and data analysis to reflect this into control testing and compliance. The research objective is to provide insights in risk management and continuous audit developments and determine if continuous auditing can improve cloud risk management and control. The European Security Certification Framework (EU-SEC) aims to provide an EU-wide standard for continuous auditing. Continuous auditing with EU-SEC is investigated, the adoption drivers and barriers are researched by semi-structured interviews. This study concludes that continuous auditing with EU-SEC is a viable addition to current cloud risk control, but several drivers and barriers for adoption need to be taken into account. Advantages of EU-SEC are that it covers gaps in current risk management and information needs, can be used throughout the EU and may become an industry-wide standard. Barriers to adoption are the willingness for cloud providers to provide information continuously and the fact that not all controls can be automated. Regulators can stimulate the adoption of continuous auditing, which can create a critical mass that stimulates adoption. |
| Item Type: | Essay (Master) |
| Faculty: | EEMCS: Electrical Engineering, Mathematics and Computer Science |
| Subject: | 54 computer science, 85 business administration, organizational science |
| Programme: | Business Information Technology MSc (60025) |
| Link to this item: | https://purl.utwente.nl/essays/76511 |
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