Assuring Compliance in IT Outsourcing Relationships: Frameworks and Selected Applications
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Authors
Knolmayer, Gerhard
Author (Corporation)
Publication date
2011
Typ of student thesis
Course of study
Collections
Type
04B - Conference paper
Editors
Kotlarsky, Julia
Willcocks, Lessli P.
Oshri, Ilian
Editor (Corporation)
Supervisor
Parent work
New Studies in Global IT and Business Service Outsourcing : 5th Global Scourcing Workshop 2011, Courchevel, France, March 14-17, 2011
Special issue
DOI of the original publication
Link
Series
Lecture Notes in Business Information Processing (LNBIP)
Series number
91
Volume
Issue / Number
Pages / Duration
21-45
Patent number
Publisher / Publishing institution
Springer
Place of publication / Event location
Wiesbaden
Edition
Version
Programming language
Assignee
Practice partner / Client
Abstract
Companies and their business processes are subject to many regulations. Today’s business processes are widely supported by IT systems. Therefore these systems play an im portant role in assuring compliance. The need to assure compliance can influence IT out sourcing decisions. We summarize some frameworks that give recommendations on assuring compliance of outsourced activities.
For a service provider with many globally acting customers similar audit activities of many auditors would be time-consuming and expensive. To avoid these costs, the American Institute of Certified Public Accountants (AICPA) suggested that an auditor may provide a SAS 70 Audit Report Type II which confirms the existence and effectiveness of internal con trols. Recently, the AICPA replaced the SAS 70 with the attestation standard SSAE 16. Based on frameworks and guidelines we discuss compliance issues in special cases of outsourcing relationships such as Subcontracting and Cloud Computing.
Keywords
Outsourcing, Compliance, Audit, Subcontracting, Cloud Computing
Subject (DDC)
Event
Exhibition start date
Exhibition end date
Conference start date
14.03.2011
Conference end date
17.03.2011
Date of the last check
ISBN
ISSN
Language
English
Created during FHNW affiliation
No
Strategic action fields FHNW
Publication status
Published
Review
Peer review of the complete publication
Open access category
License
Citation
Knolmayer, G., & Asprion, P. (2011). Assuring Compliance in IT Outsourcing Relationships: Frameworks and Selected Applications. In J. Kotlarsky, L. P. Willcocks, & I. Oshri (eds.), New Studies in Global IT and Business Service Outsourcing : 5th Global Scourcing Workshop 2011, Courchevel, France, March 14-17, 2011 (pp. 21–45). Springer. https://doi.org/10.1007/978-3-642-24815-3_2