More sophisticated inter-organizational interactions have generated changes in the way in which organizations make business. Advanced forms of collaborations, such as Business Process as a Service (BPaaS), allow different partners to leverage business intelligence within organizations. However, although it presents powerfull economical and technical benefits, it also arrises some pitfalls about data security, especially when it is mediated by the cloud. In this article, current aspects which have been tackled in the literature related to data risks and accountability are presented. In addition, some open issues are also presented from the analysis of the existing methodologies and techniques proposed in the literature. A final point is made by proposing an approach, which aims at preventive, detective and corrective accountability and data risk management, based on usage control policies and model driven engineering.