雲端ERP服務風險管理機制之研究;A Study of Risk Management for Cloud ERP Service

[[abstract]]近年來雲端運算已逐漸成熟，在政府投入大量人員與預算推動「雲端運算應用與產業發展方案」後，許多科技業也針對雲端的功能發展出各種服務項目，如雲端ERP服務，對於中小企業有限的資金下，不足以購買傳統ERP系統，因此改選擇依照使用者用多少、付多少的概念，以降低成本，但使用過程中潛藏著未知的風險，且目前尚未有針對雲端ERP服務的風險管機制，因此本研究將對企業使用雲端ERP時，可能產生的風險進行管理，避免相關問題產生。本研究主要以ISACA於2012年所發布的最新版的資訊科技與資訊系統控制架構-COBIT5為基礎，建構一雲端ERP服務風險管理機制。在文獻端上，本研究首先探討國內外文獻所提出之雲端ERP服務面臨之風險、問題與挑戰，彙整出屬於雲端ERP服務相關之風險因子，並使用COBIT5管理領域的四大構面、32個流程項目作為分類架構，以及其所提供的管理實務作為解決辦法，進而建構出機制之雛形。但學術上的文獻可能無法完全反映出實務上所面臨的狀況，因此本研究採用德爾菲法，執行了兩回合的專家問卷，進行內容效度與一致性檢定，以完成本研究機制之修正。修正後的雲端ERP服務風險管理機制，具有四大構面、20個流程項目，各流程項目底下共有85項風險因子及其對應的152項管理實務。期望透過此研究成果，未來若是有企業欲使用雲端ERP服務，將能協助企業做好風險管理。 In recent years, cloud computing has gradually matured. After investing in the massive personnel and budget by the government to advance “The cloud computing application and the industry developing program”, many technological companies also aim at function of cloud to develop kinds of service project, like cloud ERP service. Due to the small and medium-sized enterprises not having enough capital to purchase the traditional ERP system, there is the other option to choose the service of pay as much as you use. This way, it can reduce the cost. However, when using, it hides the unknown risk in the same time. At present, there has been no solution yet of risk management mechanism for cloud ERP service. Therefore, our research will focus on how many risks probably come into existence when enterprises using cloud ERP service that they should control. Finally, they can avoid producing those risks. This study is based on the latest framework of the COBIT 5 issued by the ISACA in 2012 to create a mechanism for risk management of cloud ERP service.In literature review, this study explores possible issues which are figured out by related literature of various countries and which result from risk and problem of cloud ERP service. Listing the risk factor which belong to cloud ERP service. And then, using thirty two processing items under four dimensions of the management domain of COBIT 5 framework to classify risk factor as well as solution of the managerial practice provided by COBIT 5. Thus, is conducive to the model of a mechanism for Cloud ERP service. However, the literature of academic cannot precisely reflect the practical condition faced by enterprise. That is why two surveys were conducted to professionals for the modification of the mechanism, in accordance with the Delphi method for validity and consistency. There are four dimensions and twenty processing items and totally have eighty five risk factors and one hundred fifty two managerial practice of each item of an adjusted mechanism for risk management of cloud ERP service in this research. Hope over result of this study can assist enterprises to make the risk management well when they use cloud ERP service