Masters Degrees (School of Accountancy)

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Browsing Masters Degrees (School of Accountancy) by Subject "Application software -- Computer networks -- Security measures"

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    Liquid computing : a structured approach to identifying incremental risks and controls resulting from autonomous synchronisation
    (Stellenbosch : Stellenbosch University, 2017-03) Visser, Alwyn Jacobus Nicolaas; Van Zyl, Anria Sophia; Stellenbosch University. Faculty of Economic and Management Sciences. School of Accountancy.
    ENGLISH SUMMARY : The millennial generation is entering the labour market. This generation has never known any era before hyper-connectivity. They want to be constantly connected. This results in changes in the business environment. Employers allow employees to connect to networks, using their own personal mobile devices. These devices are the property of the employees and not governed by the security and other policies of the employer. Constant synchronisation of data to and from these employee-owned devices enables users of these devices to always have relevant, timeous data on their devices and to handoff computing tasks seamlessly from one device to another in a scalable computer environment. This is liquid computing. Liquid computing results from the way users use the underlying enabling technologies. With each new technology, comes new risks. In order to understand the risks incremental to liquid computing, the components and enabling technologies of a liquid computing environment must be fully understood. A comprehensive literature study was conducted on the enabling technologies. The purpose of this study is to define liquid computing and then use an established control framework in order to identify the risks incremental to this technology. The risks are mapped to the control framework. The identified risks consist mainly of risks pertaining to the privacy and integrity of data. The risks are quantified and controls are recommended to mitigate the risks incremental to liquid computing. These controls are also quantified. The unmitigated risk remaining, after implementing mitigating controls, is calculated. These risk and control matrixes will assist businesses in understanding and quantifying the risks related to a liquid computing environment and will help management to evaluate whether an organisation has sufficient control redundancy to address the risks.