云计算环境下企业内部控制风险治理机制研究——基于COBIT框架

Research on Corporate Internal Control Risk Governance Mechanism in Cloud Computing Environment:Based on COBIT Framework

云计算“按需付费”的模式具有低成本、高效率、易拓展等优势,它不但拓展了企业的治理边界,而且增加了企业内部控制系统的深度和广度。新技术带来了机遇,却同样伴随着新的潜在风险。文章在系统分析云计算对企业内部控制影响的基础上,基于COBIT系统框架,从信息准则、IT资源、IT过程三个维度,剖析了云计算环境下内部控制的风险特征,并从COBIT三个维度提出了相应的风险管控措施。

The"pay-as-you-go"model of cloud computing has the advantages of low cost,high efficiency,and easy expansion.It not only extends the corporate governance boundary,but also increases the depth and breadth of the internal control system of the enterprise.New technologies bring opportunities,but they are also accompanied by new potential risks.Based on the systematic analysis of the impact of cloud computing on the internal control of the enterprise and COBIT system framework,this paper analyzes the risk characteristics of internal control in the cloud computing environment from the three dimensions of information standards,IT resources,and IT processes.This paper proposes corresponding risk management and control measures from three dimensions of COBIT.