Using Control Frameworks to Map Risks in Web 2.0 Applications

Riaan J. Rudman ()
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Riaan J. Rudman: Department of Accounting, Stellenbosch University, South-Africa

Journal of Accounting and Management Information Systems, 2011, vol. 10, issue 4, 495-515

Abstract: Web 2.0 applications are continuously moving into the corporate mainstream. Each new development brings its own threats or new ways to deliver old attacks. The objective of this study is to develop a framework to identify the security issues an organisation is exposed to through Web 2.0 applications, with specific focus on unauthorised access. An extensive literature review was performed to obtain an understanding of the technologies driving Web 2.0 applications. Thereafter, the technologies were mapped against Control Objectives for Information and related Technology and Trust Service Principles and Criteria and associated control objectives relating to security risks. These objectives were used to develop a framework which can be used to identify risks and formulate appropriate internal control measures in any organisation using Web 2.0 applications. Every organisation, technology and application is unique and the safeguards depend on the nature of the organisation, information at stake, degree of vulnerability and risks. A comprehensive security program should include a multi-layer approach comprising of a control framework, combined with a control model considering the control processes in order to identify the appropriate control techniques.

Keywords: Web 2.0; Security risks; Control framework; Control Objectives for Information and related Technology (CobiT); Trust Service Principles and Criteria (search for similar items in EconPapers)
JEL-codes: M42 O32 (search for similar items in EconPapers)
Date: 2011
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