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project management

project management is the discipline of planning, organizing, securing and managing resources to bring about the successful completion of specific project goals and objectives.


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a project is a temporary endeavor, having a defined beginning and end undertaken to meet unique goals and objectives, usually to bring about beneficial change or benefit. the temporary nature of projects stands in contrast to business as usual which are repetitive, permanent or semi-permanent functional works to produce products or services. in practice, the management of these two systems is often found to be quite different, and as such requires the development of distinct technical skills and the adoption of separate management.

the primary challenge of project management is to achieve all of the project goals and objectives while honoring the preconceived project constraints. typical constraints are scope, time, and budget. the secondary—and more ambitious—challenge is to optimize the allocation and integration of inputs necessary to meet pre-defined objectives.

agile project management approaches based on the principles of human interaction management are founded on a process view of human collaboration. this contrasts sharply with the traditional approach. in the agile software development or flexible product development approach, the project is seen as a series of relatively small tasks conceived and executed as the situation demands in an adaptive manner, rather than as a completely pre-planned process.

modern project management era where core engineering fields come together working as one. project management became recognized as a distinct discipline arising from the management discipline with engineering model. in the united states, prior to the 1950s, projects were managed on an ad hoc basis using mostly gantt charts, and informal techniques and tools. at that time, two mathematical project-scheduling models were developed. the "critical path method" was a joint venture between dupont corporation and remington rand corporation for managing plant maintenance projects. in addition, the "program evaluation and review technique" or pert, was developed by booz allen hamilton as part of the united states navy's polaris missile submarine program; these mathematical techniques quickly spread into many private enterprises. monitoring and controlling consists of those processes performed to observe project execution so that potential problems managed in a timely manner and corrective action can be taken, when necessary, to control the execution of the project. the key benefit is that project performance is observed and measured regularly to identify variances from the project management plan.

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sox section 302: internal control certifications

under sarbanes-oxley, two separate certification sections came into effect—one civil and the other criminal. 15 u.s.c. § 7241 (section 302) (civil provision); 18 u.s.c. § 1350 (section 906) (criminal provision). section 302 of the act mandates a set of internal procedures designed to ensure accurate financial disclosure. the signing officers must certify that they are “responsible for establishing and maintaining internal controls” and “have designed such internal controls to ensure that material information relating to the company and its consolidated subsidiaries is made known to such officers by others within those entities, particularly during the period in which the periodic reports are being prepared.” 15 u.s.c. § 7241(a)(4). the officers must “have evaluated the effectiveness of the company’s internal controls as of a date within 90 days prior to the report” and “have presented in the report their conclusions about the effectiveness of their internal controls based on their evaluation as of that date.” id.. under both section 302 and section 404, congress directed the sec to promulgate regulations enforcing these provisions. (see final rule: management’s report on internal control over financial reporting and certification of disclosure in exchange act periodic reports, release no. 33-8238 (june 5,2003), available at http://www.sec.gov/rules/final/33-8238.htm.) external auditors are required to issue an opinion on whether effective internal control over financial reporting was maintained in all material respects by management. this is in addition to the financial statement opinion regarding the accuracy of the financial statements. the requirement to issue a third opinion regarding management's assessment was removed in 2007. wiki sox section 302: internal control certifications


committee of sponsoring organizations of the treadway commission (coso), is a u.s. private-sector initiative, formed in 1985. its major objective is to identify the factors that cause fraudulent financial reporting and to make recommendations to reduce its incidence. coso has established a common definition of internal controls, standards, and criteria against which companies and organizations can assess their control systems. the capabilities of an organization in relation to the coso model could be assessed based on universal states or plateaus that organizations typically target. the descriptions are incremental. the capability descriptions are based on evolution toward generally recognized best practices. each organization determines which level of "maturity" would be the most appropriate in support of its business needs, priorities and availability of resources. a rating system of “0” to “5” is used. a rating of “5” does not necessarily mean “goodness”, but rather, maturity of capability. the ideal maturity rating for any area is dependent on the needs of the organization. wiki coso

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