| Project Management and Software Architecture prevent the need for Recovery from Project Bailout successful projects work best with a good CTO Bullough-Latsch with the right project management resources |
SOX Section 802 Criminal PenaltiesProject ManagementProject Management is the discipline of planning, organizing, and managing resources to bring about the successful completion of specific project goals and objectives. A project is a finite endeavor—having specific start and completion dates—undertaken to create a unique product or service which brings about beneficial change or added value. This finite characteristic of projects stands in sharp contrast to processes, or operations, which are permanent or semi-permanent functional work to repetitively produce the same product or service. 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 philosophy, which is the subject of this article. The primary challenge of project management is to achieve all of the project goals and objectives while adhering to classic project constraints—usually scope, quality, time and budget. The secondary—and more ambitious—challenge is to optimize the allocation and integration of inputs necessary to meet pre-defined objectives. A project is a carefully defined set of activities that use resources (money, people, materials, energy, space, provisions, communication, motivation, etc.) to achieve the project goals and objectives. Hollywood GroupProject control systemsProject control is that element of a project that keeps it on-track, on-time, and within budget. Project control begins early in the project with planning and ends late in the project with post-implementation review, having a thorough involvement of each step in the process. Each project should be assessed for the appropriate level of control needed: too much control is too time consuming, too little control is very risky. If project control is not implemented correctly, the cost to the business should be clarified in terms of errors, fixes, and additional audit fees. Control systems are needed for cost, risk, quality, communication, time, change, procurement, and human resources. In addition, auditors should consider how important the projects are to the financial statements, how reliant the stakeholders are on controls, and how many controls exist. Auditors should review the development process and procedures for how they are implemented. The process of development and the quality of the final product may also be assessed if needed or requested. A business may want the auditing firm to be involved throughout the process to catch problems earlier on so that they can be fixed more easily. An auditor can serve as a controls consultant as part of the development team or as an independent auditor as part of an audit. Hollywood GroupSOX Section 302: Internal control certificationsUnder 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. Hollywood GroupauctionAn auction is a process of buying and selling goods or services by offering them up for bid, taking bids, and then selling the item to the winning bidder. In economic theory, an auction may refer to any mechanism or set of trading rules for exchange. There are several variations on the basic auction form, including time limits, minimum or maximum limits on bid prices, and special rules for determining the winning bidder(s) and sale price(s). Participants in an auction may or may not know the identities or actions of other participants. Depending on the auction, bidders may participate in person or remotely through a variety of means, including telephone and the internet. The seller usually pays a commission to the auctioneer or auction company based on a percentage of the final sale price. 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Good Project Management and Software Architecture prevent the need for Recovery from Project Bailout successful projects work best with a good CTO with the right project management resourcesSOX Section 802 Criminal PenaltiesSection 802(a) of the SOX, 18 U.S.C. § 1519 states: “ Whoever knowingly alters, destroys, mutilates, conceals, covers up, falsifies, or makes a false entry in any record, document, or tangible object with the intent to impede, obstruct, or influence the investigation or proper administration of any matter within the jurisdiction of any department or agency of the United States or any case filed under title 11, or in relation to or contemplation of any such matter or case, shall be fined under this title, imprisoned not more than 20 years, or both. SOX Section 802 Criminal Penalties takes effort Project ManagementProject Management SOX Section 802 Criminal Penalties |
computer computer COSO COSO COSO Internal Control Framework COSO Internal Control Framework index SOX computing Green computing Green computing Nationwide Nationwide Process flow diagram Process flow diagram Programs Programs Project control systems Project control systems Project Management Project Management Sarbanes-Oxley Sarbanes-Oxley SOX Project Management PM Project Bailout SOX and information technology SOX and information technology SOX Section 302: Internal control certifications SOX Section 302: Internal control certifications SOX Section 404: Assessment of internal control SOX Section 404: Assessment of internal control SOX Section 802 Criminal Penalties SOX Section 802 Criminal Penalties |
SOX Section 302: Internal control certificationsUnder 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. SOX Section 302: Internal control certificationsSOX Section 404: Assessment of internal controlThe most contentious aspect of SOX is Section 404, which requires management and the external auditor to report on the adequacy of the company's internal control over financial reporting (ICFR). This is the most costly aspect of the legislation for companies to implement, as documenting and testing important financial manual and automated controls requires enormous effort. Under Section 404 of the Act, management is required to produce an “internal control report” as part of each annual Exchange Act report. See 15 U.S.C. § 7262. The report must affirm “the responsibility of management for establishing and maintaining an adequate internal control structure and procedures for financial reporting.” 15 U.S.C. § 7262(a). The report must also “contain an assessment, as of the end of the most recent fiscal year of the Company, of the effectiveness of the internal control structure and procedures of the issuer for financial reporting.” To do this, managers are generally adopting an internal control framework such as that described in COSO. Both management and the external auditor are responsible for performing their assessment in the context of a top-down risk assessment, which requires management to base both the scope of its assessment and evidence gathered on risk. In late 2006 a new audit standard was proposed by the PCAOB to help alleviate the significant costs of compliance and better focus the assessment on the most critical risk areas. On July 25, 2007, the Public Company Accounting Oversight Board (PCAOB) approved Auditing Standard No. 5 [18] (AS5), which superseded Auditing Standard No 2. (AS2), and has the following key requirements for the external auditor: Assess both the design and operating effectiveness of selected internal controls related to significant accounts and relevant assertions, in the context of material misstatement risks; Understand the flow of transactions, including IT aspects, sufficient enough to identify points at which a misstatement could arise; Evaluate company-level (entity-level) controls, which correspond to the components of the COSO framework; Perform a fraud risk assessment; Evaluate controls designed to prevent or detect fraud, including management override of controls; Evaluate controls over the period-end financial reporting process; Scale the assessment based on the size and complexity of the company; Rely on management's work based on factors such as competency, objectivity, and risk; The auditor is allowed to rely on knowledge from prior audits; Evaluate controls over the safeguarding of assets; and Conclude on the adequacy of internal control over financial reporting. The recently released SEC guidance [19] is generally consistent with the PCAOB's guidance above, only intended for management. After the release of this guidance, the SEC required smaller public companies to comply with SOX Section 404, companies with year ends after December 15, 2007. Smaller public companies performing their first management assessment under Sarbanes-Oxley Section 404 may find their first year of compliance after December 15, 2007 particularly challenging. SOX Section 404: Assessment of internal controlGreen computingGreen computing is the study and practice of using computing resources efficiently. Typically, technological systems or computing products that incorporate green computing principles take into account the so-called triple bottom line of economic viability, social responsibility, and environmental impact. This differs somewhat from traditional or standard business practices that focus mainly on the economic viability of a computing solution. These focuses are similar to those of green chemistry; reduction of the use of hazardous materials such as lead at the manufacturing stage, maximized energy efficiency during the product's term of use, and recyclability or biodegradability of both a defunct product and of any factory waste. A typical green computing solution attempts to address some or all of these factors by implementing environmentally friendly products in an efficient system. For example, an IT manager might purchase Electronic Products Environmental Assessment Tool (EPEAT)-approved hardware combined with a thin client solution. As compared to a traditional desktop PC configuration, such a configuration would probably reduce IT maintenance-related activities, extend the useful life of the hardware, and allow for responsible recycling of the equipment past its useful life. Green computing An open industry standard called Advanced Configuration and Power Interface (ACPI) provides a standard programming interface that allows an operating system to directly control the power saving aspects of the hardware. This allows the system to automatically turn off components such as monitors and hard drives after set periods of inactivity. In addition, a system may hibernate, in which it turns off nearly all components, including the CPU and the system RAM, greatly reducing the system's electricity usage. To resume from this state, some components, such as the keyboard, network interface card, and USB ports may remain powered, to receive input from the user. ACPI itself is a successor to an earlier Intel-Microsoft standard called Advanced Power Management, which allows a computer's BIOS to control power management functions. In the absence of ACPI or APM support, some external components, such as computer displays, printers, scanners, speakers, and hard drives may be turned off manually when not in use. In this state, though the external periphals may be off, the main system continues to consume electricity. To minimize the impact, the system could run file sharing software or volunteer computing software, donating its resources to a long-term project. Some software programs allow the user to manually adjust the voltages supplied to the CPU, essentially reducing the amount of electricity used by the CPU while it's on and powered. Since many CPUs have "safety-nets" on either side of the spectrum (+/- the voltage parameters of a given CPU), one is able to reduce the amount of volts the processor uses, hence reducing both the amount of heat produced and the amount of electricity consumed. Some CPUs from Intel Corporation and AMD, particularly those intended for use in laptops, have technology to automatically adjust the processor voltages depending on the workload. This technology is called "SpeedStep" with intel processors, "PowerNow!"/"Cool'n'Quiet" with AMD chips, LongHaul with VIA CPUs, and LongRun with Transmeta processors. In 2007, Intel Corporation released a utility called PowerTOP, which measures and reports on a PC's power consumption. This utility is available only for PCs running a Linux operating system. |
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