Title

Enterprise Content Risk Management: A Conceptual Framework for Digital Asset Risk Management

Document Type

Article

Publication Date

1-1-2017

Publication Title

Journal of Emerging Technologies in Accounting

Volume

14

Issue

1

First page number:

57

Last page number:

62

Abstract

Growth of data is exponential and as the organization’s information needs for internal decision making expands from data in traditional systems to a variety of new sources both within the organizational boundaries and extended to external sources, the need for governance of these new digital assets is imperative. This paper proposes the Enterprise Content Risk Management (ECRM) framework. ECRM is a synthesis of COSO-ERM and Enterprise Content Management (ECM) frameworks. The ECRM leverages the strengths of the COSO-ERM overarching framework while focusing on the data lifecycle perspective of the Enterprise Content Management for organizational governance and compliance of digital assets. The proposed ECRM approach provides a framework for organizations to mitigate the risk associated with the rapid growth and inappropriate use of both structured and unstructured data. © 2017, American Accounting Association. All rights reserved.

Language

english

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