TFL Vsebine / Revija SIR*IUS

IoT related risks that will impact our society

Internet stvari (IoT) povezuje vse več naprav in oseb v globalno omrežje, v katerem se podatki neprenehoma ustvarjajo, medsebojno izmenjujejo in analizirajo. Priložnosti, ki jih ponuja, se zdijo neskončne, omejene le z domišljijo. Pa vendar vsaka revolucija na področju tehnologije povzroči revolucijo človeške družbe. Vse posledice revolucije niso pozitivne, a dobra pripravljenost na tveganja nastanka negativnih posledic lahko te precej omili. Revizor lahko ob ustrezni proaktivnosti veliko pripomore k obvladovanju teh tveganj. V članku obravnavam raznolikost, obsežnost ter predvsem novost tveganj, povezanih z IoT-om, ki jih bo moral revizor ustrezno prepoznati in z uporabo ustreznih okvirov oceniti ter naročniku pomagati pri njihovem obvladovanju.

Internet of Things (IoT) is growing by including more and more devices and persons in a global network, in which data is being constantly generated, exchanged and analyzed. Opportunities that it offers seem limited only by our imagination. Yet every technological revolution results also in a social revolution. Not all consequences will be positive, yet proper preparedness for the related risks can substantially reduce the negative side effects. An auditor, by being proactive, can significantly contribute to managing these risks. This article intends to highlight the diversity, breadth and, most importantly, the novelty of risks, related to IoT, which the auditor will have to properly identify and using appropriate frameworks evaluate them, and help its client manage them.