This book constitutes the thoroughly refereed post conference proceedings of the third international conference on cloud computing, cloudcomp 2012, held in vienna, austria, in september 2012. Distributed and cloud computing is a comprehensive and uptodate textbook that covers the convergence of high performance computing, distributed and cloud computing, virtualization, and grid. Trends in cloud computing cloud security readiness tool. The papers in this special issue demonstrate the broad span of concerns in cloud computing security. Further, it is a network of connected devices which are accessible to users allowing flexibility and cost savings due to economies of scale and accessibility. Network based security what is infrastructure as a service. Idc 2012 quantitative estimates of the demand for cloud computing in europe and the likely. According to your letter, the terms, cloud computing and digital content refer to a variety of software products and services that use a server infrastructure and are accessed and used by end users using computer devices. International rules and regulations related to trade and cloud services. Cloud computing is computing on the internet, whereby shared resources, software, and information are provided to computers and other devices on demand. Safeguard and security of software and data is perhaps one of the foremost concerns in a. Cloud computing refers to both the applications delivered as services over.
Safeguards for protecting federal tax returns and return information pdf. But given the ongoing questions, we believe there is a need to explore the specific issues around cloud security in a similarly comprehensive fashion. The primary purpose of this report is to provide an overview of public cloud computing and the security and privacy considerations involved. As cloud computing solutions are adopted by businesses, items we. Security issues is one of the biggest concerns that has been affecting the growth of cloud computing. Security of the data on the cloud is a major issue in cloud computing. According to another research, the it security expenditure had increased to 79. In 2012 a number of retroactive amendments were introduced to the definition of royalties under. Since cloud computing uses distributed resources in open environment, thus it is important to provide the security and trust to share the data for developing cloud computing applications discover. Purpose 1 this transmits revised internal revenue manual irm 10.
Cloud computing security or, more simply, cloud security refers to a broad set of policies, technologies, applications, and controls utilized to protect virtualized ip, data, applications, services, and the. Videothe latest round of cloud computing and enterprise software forecasts reflect the growing influence of analytics, legacy systems integration, mobility and security on it buyers decisions. The threat of coexist with an unknown tenant on a public environment 6 executive summary cloud computing has arrived as a solution to reduce costs in organizations and at the same. Renee berry and matthew reisman1 abstract providers of cloud computing services are increasingly serving. Some of the risk variables we used in the study are not statistically significant in capturing the risks of cloud providers e. Cloud computing is an internetbased development and use of computer technology. The internal revenue service does not have a cloud strategy and did not adhere to federal. Research papers on cloud computing security are custom written at paper masters and guaranteed to contain the most up to date information on the technology behind cloud computing security. May 15, 20 trends in cloud computing cloud security readiness tool. As cloud computing solutions are adopted by businesses, items we view as tangible are transformed into digital products. Cloud computing companies are also more likely to restate their financial statement after providing cloud technologies. This second book in the series, the white book of cloud security, is the result.
There are several different definitions of cloud computing, but all of them agree on how to provide services to users of the network. Practical and ethical considerations, page 2 introduction. Cloud computing environment internal revenue service. Material changes 1 the following sections have been updatedclarifiedremoved with this version of irm. However, for a tax administration and other public institutions, the location of their data. Drive innovation and empower your workforce through responsible adoption of the cloud. Mar 17, 2016 businesses that operate online, beware. Practical and ethical considerations on the use of cloud. The next big thing in it steve pierce scott mackey steve kranz august 8, 2012. Between 2010 and 2012 cloud adoption increased nearly 100%. Security and security and privacy issues in cloud computing.
The white book of cloud adoption is still available and provides a comprehensive overview of the whole topic. The sat uses cloud services since 2012, with the azure provider, especially to. Security and privacy challenges in cloud computing environments. This is considered as one of the top threats to cloud computing by the cloud security alliance 1. Adopted by executive committee task force on state and local taxation on august 6, 2012. Practical and ethical considerations, page 1 practical and ethical considerations on the use of cloud computing in accounting katherine kinkela iona college abstract cloud computing promises cost cutting efficiencies to businesses and specifically their accounting departments through the use of third party vendors to store and process information.
Some of the risk variables we used in the study are not statistically significant in. No member firm has any authority to obligate or bind kpmg international or any other member firm visavis third parties, nor does kpmg international have any such authority to obligate or bind any member firm. It adds complications with data privacy and data protection continues to affect the market. Research papers on cloud computing security are custom written at paper masters and guaranteed to contain the most up to date information on the technology behind cloud. Research papers on cloud computing security paper masters. While most cloud computing customers are wellaware of this threat, they are left only with trusting.
Information security survey, cloud computing, governance model, cloud. However, security and privacy are perceived as primary obstacles to its wide adoption. The 2009 risk assessment is still one of the most downloaded papers on the enisa website. An introduction to cloud computing, ibm center for the business of government, 2009, p. Security issues and their solution in cloud computing.
The taxation of cloud computing and digital content by. In the conduct of its business, taxpayer uses cloud computing in two distinct ways. It is dedicated to defining best practices to help ensure a more secure cloud computing environment, and to helping potential cloud customers. If the cloud service transaction is characterized as a service, it will be sourced to the. It might be difficult for the user to effectively verify the data managing of the cloud provider and therefore to make sure that the data is being handled in a valid way. The kind of data you access from the cloud isnt the kind of information or software product that triggers a sales tax at least in most states. Development of liabilities to pay tax to local authorities as a result of. Cloud computing, cloud computing security, data integrity, cloud threads, cloud risks 1. In this article, i will describe the problems cloud computing poses for tax systems. Cloud computing security or, more simply, cloud security refers to a broad set of policies, technologies, applications, and controls utilized to protect virtualized ip, data, applications, services, and the associated infrastructure of cloud computing. Using this technology the clients would be able to rent the required services via.
Cloud computing and enterprise software forecast update, 2012. Special issue on security in cloud computing journal of. Cloud computing is a serviceoriented application, and it should guarantee the data integrity, privacy and protection services. Storage and computing resources delivered via the network. While most cloud computing customers are wellaware of this threat, they are left only with trusting the service provider when it comes to protecting their data. Cloud computing represents todays most exciting computing paradigm shift in information technology.
Pdf cloud computing transforms the way information technology it is. Security on the cloud will be a major research topic in itself. At the same time, the cloud computing market and its customers have changed over time and this changes our perspective on cloud computing security. Kpmg survey on the tax implications of cloud computing, just 18 percent of tax departments among the 800 companies surveyed were maximizing the benefits of operating in the cloud. Solutions of cloud computing security issues jahangeer qadiree 1, mohd ilyas maqbool 2 research scholar 1 aisect university institute of science and technology india abstract cloud computing is. Harmonization of guidelines and standards for data protection and security. The taxation of cloud computing and digital content by david. Policy challenges of crossborder cloud computing web version. Pdf in the last few years, the appealing features of cloud computing have been fueling the integration of cloud environments in the industry. A fundamental reference point, based on the nist definition of cloud computing, is needed to describe an overall framework that can be used governmentwide.
Cloud computing technology is the way to provide everything to clients as services through internet connection. Introduction cloud computing is a model for convenient and ondemand network access. Cloud computing raises important and difficult questions in state tax law, and for federal taxes, particularly in the foreign tax area. The growth in the use of cloud services to replace traditional it service provision. Delivery models saas software as a service applications, typically available via the browser. The taxation of cloud computing and digital content. Pdf security issues in cloud environments a survey.
Cloud computing increases some of security risks to the cloud users and businesses. Welcome to the kpmg knowledge base of research that demonstrates our understanding of complex business challenges faced by companies around the world. This document presents the nist cloud computing reference architecture ra and taxonomy tax that will accurately communicate the components and offerings of cloud computing. Federal tax information fti in a cloud environment including authentication and. The cloud security alliance csa is a nonprofit organization led by a broad coalition of industry practitioners, corporations, and other important stakeholders. Renee berry and matthew reisman1 abstract providers of cloud computing services are increasingly serving customers outside their home markets and using service delivery models that require the transmission of data across borders. Fedramp consists of a subset of nist 80053 security controls targeted towards cloud provider and customer security requirements. Cloud based services is the general term given to a variety of services that are accessed via the internet or a.
This report analyzes data that was collected in the sixmonth period between october 2012. Development of liabilities to pay tax to local authorities as a result of processing sales or other. Cloud computing, cloud security keywords cloud issues, virtual machine layer, data issues, security issues 1. Iafrate kranz, cpa, jd, founder and managing member of industry sales. Nov 08, 2012 videothe latest round of cloud computing and enterprise software forecasts reflect the growing influence of analytics, legacy systems integration, mobility and security on it buyers decisions. Irs office of safeguards technical assistance memorandum.
The primary security concerns with cloud computing are. Pdf cloud computing security issues, challenges and solution. Unleashing the potential of cloud computing in europe. There are several different definitions of cloud computing, but all of them agree on. Sales tax issues for computer software and cloud computing. Cloud computing benefits, risks and recommendations for. After an introduction to networkcentric computing and networkcentric content in chapter one, the book is organized into four sections. Many of the features that make cloud computing attractive, however, can also be at odds with traditional security models and controls. Those who dont are potentially putting their organizations at risk and at competitive disadvantage, compared to rivals that are leveraging tax benefits and minimizing tax costs. The internal revenue service does not have a cloud strategy and did not adhere to federal policy. Distributed and cloud computing is a comprehensive and uptodate textbook that covers the convergence of high performance computing, distributed and cloud computing, virtualization, and grid computing. The federal government launched the federal risk and authorization management program fedramp in june 2012 to account for the unique security requirements surrounding cloud computing. Apr 06, 2020 the federal government launched the federal risk and authorization management program fedramp in june 2012 to account for the unique security requirements surrounding cloud computing. Theory and practice, second edition, provides students and it professionals with an indepth analysis of the cloud from the ground up.
A comprehensive survey on security in cloud computing. Fedramp consists of a subset of nist special publication sp 80053 security controls targeted towards cloud. The authors integrate an awareness of application and technology trends that are shaping the future of computing. But given the ongoing questions, we believe there is a need to explore the specific issues around. According to a forbes report published in 2015, cloudbased security spending is expected to increase by 42%. Cloud based services is the general term given to a variety of services that are accessed via the internet or a proprietary network. Introduction cloud computing is a model for convenient and ondemand network access to a shared pool of configurable computing resources that can be rapidly provisioned and released with minimal management efforts 1 2.
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