Abstract

LOPEZ, María de los Ángeles; ALBANESE, Diana Ester  and  SANCHEZ, Marisa Analía. Cloud computing risk management in Argentine financial institutions. Contad. Adm [online]. 2014, vol.59, n.3, pp.61-88. ISSN 0186-1042.

Dynamic technological infrastructures, including cloud computing, represent a new alternative of information technology available to manage organizacional functions, particularly for those that make intensive use of information such as financial institutions. In the assessment of these architectures, it is essential to consider new risks to which institutions are exposed. This allows developing management strategies to identify and evaluate risks and find ways to minimize their effects. The risk breakdown structure (RBS) is a useful tool to structure hierarchical sources of risks and simplify and systematize the analysis. This work aims to design an RBS for the identification and hierarchical description of sources of risks associated with the implementation of cloud computing in financial institutions based on regulations from Banco Central de la República Argentina.

Keywords : risk management; cloud computing; financial institutions; risk breakdown structure.

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