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The Health Insurance Portability and Accountability Act (HIPAA) privacy and security regulations are two crucial provisions in the protection of healthcare data. Governance, compliance and auditing are becoming as important pedagogical subjects as long established financial auditing and financial control. Designing sound IT governance, compliance, and auditing is a challenging task. This paper elaborates the concept of HIPAA compliance in cloud computing by taking a look at the history and dynamics. Cloud computing changes the astir of certain parts of HIPAA Security requirements. We briefly describe the cyber warfare as a premise to enforce the reasons for complying with government regulations for information systems. We discuss the compliance issues of HIPAA with specific reference to cloud computing.

Cloud computing is emerging as a new technology in the field of computing which effects many aspects of computing. The users are enabled to move their data and application software to the network and access the services on-demand. Moving data outside the organizational boundaries and access them through internet makes complete loss of control from the owner's side. The data over the cloud servers is easily accessed by both the computing providers and law enforcement agencies easier in comparison to data stored on your local disk. Cloud brings many different security issues and among them data security acts as one of the major challenge in cloud computing. Data security becomes an important issue for securing outsourced data and to maintain a level of trust among data owners. In this paper we will analyze the security requirements and the various approaches for data security. We also highlight the new emerging research challenges in data security and privacy.

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