Masters Degrees (School of Accountancy)

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Browsing Masters Degrees (School of Accountancy) by browse.metadata.advisor "Lamprecht, Christiaan"

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    Cloud computing : COBIT-mapped benefits, risks and controls for consumer enterprises
    (Stellenbosch : Stellenbosch University, 2012-03) Enslin, Zacharias; Lamprecht, Christiaan; Stellenbosch University. Faculty of Economic and Management Sciences. Dept. of Accountancy.
    ENGLISH ABSTRACT: Cloud computing has emerged as one of the most hyped information technology topics of the decade. Accordingly, many information technology service offerings are now termed as cloud offerings. Cloud computing has attracted, and continues to attract, extensive technical research attention. However, little guidance is given to prospective consumers of the cloud computing services who may not possess technical knowledge, or be interested in the in-depth technical aspects aimed at information technology specialists. Yet these consumers need to make sense of the possible advantages that may be gained from utilising cloud services, as well as the possible incremental risks it may expose an enterprise to. The aim of this study is to inform enterprise managers, who possess business knowledge and may also be knowledgeable on the main aspects of COBIT, on the topic of cloud computing. The study focuses on the significant benefits which the utilisation of cloud computing services may bring to a prospective consumer enterprise, as well as the significant incremental risks this new technological advancement may expose the enterprise to. Proposals of possible controls that the prospective consumer enterprise can implement to mitigate the incremental risks of cloud computing are also presented.