Page 7 - COSO Guidance

Thought Leadership in ERM | Enterprise Risk Management for Cloud Computing | iii

Table of Contents Page

COSO Enterprise Risk Management for Cloud Computing 1

1. What Is Cloud Computing? 2

2. The Opportunities 3

3. The Risks 4

4. Changes in the Business Operating
Environment with Cloud Computing 6

5. Approaching ERM in the Cloud Computing Paradigm 8

6. Recommended Risk Responses for Cloud Computing 13

7. Cloud Computing Board Oversight,
Management Decisions, and Other Considerations 17

8. Conclusion 20

Appendix: Cloud Computing Governance –
Roles and Responsibilities 2 1

About COSO 23

About the Authors 23

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