Enterprise Risk Management and Cloud Computing System

Year 2022, Issue: 93, 31 - 52, 17.01.2022

Hüseyin Özyiğit

https://doi.org/10.25095/mufad.1012896

Abstract

A Cloud computing system is a procurement model that enables a business or organization to procure
computing resources and applications from any location, via an internet connection. In addition, it also allows
business organizations to potentially increase and develop their business model capabilities and computing
resource demands. The aim of this study is to concisely present the risks and impact of cloud computing systems
on businesses by associating cloud computing systems with COSO's enterprise risk management principles. As a
result, it is foreseen that the cloud computing system will benefit businesses when used in parallel with the
COSO enterprise risk management framework, by specifying the enterprise risk management-focused cloud
computing system responsibilities of business managers, and it will help business managers to evaluate the risks
they may face in more detail and comprehensively by using the cloud computing system

Keywords

Enterprise Risk Management, Cloud Computing System., COSO

Kurumsal Risk Yönetimi ve Bulut Bilişim Sistemi

Abstract

Bulut bilişim sistemi; bir işletmenin veya kuruluşun bilgi işlem kaynaklarını ve uygulamalarını herhangi
bir konumdan, internet bağlantısı aracılığıyla temin etmesini sağlayan tedarik modelidir. Ayrıca, işletme
organizasyonlarının; iş modeli yeteneklerini ve bilgi işlem kaynağı taleplerini potansiyel olarak artırmalarına ve
geliştirmelerine olanak tanımaktadır. Bu çalışmanın amacı; bulut bilişim sistemini COSO’nun (Committee of
Sponsoring Organizations of the Treadway Commission) kurumsal risk yönetimi ilkeleriyle bağdaştırarak, bulut
bilişim sisteminin işletmeler üzerindeki risklerini ve etkisini özlü bir şekilde ortaya koymaktır. Sonuç olarak
işletme yöneticilerinin kurumsal risk yönetimi odaklı bulut bilişim sistemi sorumlulukları belirtilerek; bulut
bilişim sisteminin COSO kurumsal risk yönetimi çerçevesi paralelinde kullanıldığında işletmelere fayda
sağlayacağı ve işletme yöneticilerinin bulut bilişim sistemini kullanarak, karşılaşabilecekleri riskleri daha
detaylı ve kapsamlı değerlendirmelerine yardımcı olacağı öngörülmektedir

Keywords

Kurumsal Risk Yönetimi, Bulut Bilişim Sistemi., COSO

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