Now You See It, Now You Don't: Virtualization in the Small-to-Medium Enterprise and Considerations for Internal Control

Deb Sledgianowski, Hofstra University
Meral Binbasioglu, Hofstra University
Jim Kierstead, (No Affiliation)

ABSTRACT
This research-in-progress is a case study of a small-to-medium business enterprise (SME) that has recently implemented a virtual computer environment. A main goal of this study is to examine the internal controls that are necessary and in place to protect the company's financial information and other data assets as they are processed and stored using a non-traditional method of computing. Another goal of this study is to examine how a virtual computing environment can facilitate the implementation of SMEs' business continuity solutions, traditionally a weak source of control for SMEs.

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Updated 03/19/2014