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What is Information Assets

Organizational Auditing and Assurance in the Digital Age
An identifiable collection of data recognized as having value for the purpose of enabling an organization to perform its business processes.
Published in Chapter:
An Overview on Mobile Cloud Computing: Impact on the Auditing Process
Carlos Santos (University of Aveiro, Portugal), Helena Inácio (University of Aveiro, Portugal), and Rui Pedro Marques (University of Aveiro, Portugal & University of Minho, Portugal)
Copyright: © 2019 |Pages: 17
DOI: 10.4018/978-1-5225-7356-2.ch006
Abstract
Mobile cloud computing is a concept that has been gaining popularity, resulting from the synergistic integration of cloud computing and mobile computing with the goal of minimizing some of the limitations inherent in mobile computing (bandwidth, storage, autonomy, etc.) and giving greater plasticity to the services of the cloud computing providers. This new paradigm of computation has similar limitations to those associated with the paradigms that are at its origin. Therefore, it is essential that the research carried out in this area is concerned about understanding its impact on audit processes, which aim to verify and evaluate the mechanisms of the internal control system implemented to minimize threats to integrity, confidentiality, and availability of the information assets (data and/or information) stored on these platforms. Based on a literature review, this chapter aims to list a set of challenges associated with the adoption of mobile cloud computing within the scope of organizational auditing.
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More Results
Cybersecurity: The New Challenge of the Information Society
Media storage, transmission and processing, information systems, the places where these media is located and people that they have access to them.
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Application of Cloud Computing in Electric Power Utility Systems: Advantages and Risks
Everything that has a value to the organization. It can generally be classified into six categories – data (in all forms), software (system, application, development), hardware (computers, servers, printers, plotters, etc.), services (computer and communication services, general services – electricity supply, heating, air-conditioning etc.), people (number and competence of employees) and non-material assets (reputation, image of organization, certificates and licenses, awards, etc.).
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