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

Process flow diagram

Process flow diagram

Process flow diagram

A process flow diagram (PFD) is a diagram commonly used in chemical and process engineering to indicate the general flow of plant processes and equipment. The PFD displays the relationship between major equipment of a plant facility and does not show minor details such as piping details and designations. Another commonly-used term for a PFD is a flowsheet Process flow diagram
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 resources

takes effort Project Management

Project Management Process flow diagram

computer computer
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

Process flow diagram Project Bailout Process flow diagram Project Bailout U Project Management For Green Computers23word U11 uber u 11


In practical terms, a computer program might include anywhere from a dozen instructions to many millions of instructions for something like a word processor or a web browser. A typical modern computer can execute billions of instructions every second and nearly never make a mistake over years of operation. Large computer programs may take teams of computer programmers years to write and the probability of the entire program having been written completely in the manner intended is unlikely. Errors in computer programs are called bugs. Sometimes bugs are benign and do not affect the usefulness of the program, in other cases they might cause the program to completely fail (crash), in yet other cases there may be subtle problems. Sometimes otherwise benign bugs may be used for malicious intent, creating a security exploit. Bugs are usually not the fault of the computer. Since computers merely execute the instructions they are given, bugs are nearly always the result of programmer error or an oversight made in the program's design. In most computers, individual instructions are stored as machine code with each instruction being given a unique number (its operation code or opcode for short). The command to add two numbers together would have one opcode, the command to multiply them would have a different opcode and so on. The simplest computers are able to perform any of a handful of different instructions, the more complex computers have several hundred to choose from—each with a unique numerical code. Since the computer's memory is able to store numbers, it can also store the instruction codes. This leads to the important fact that entire programs (which are just lists of instructions) can be represented as lists of numbers and can themselves be manipulated inside the computer just as if they were numeric data. The fundamental concept of storing programs in the computer's memory alongside the data they operate on is the crux of the von Neumann, or stored program, architecture. In some cases, a computer might store some or all of its program in memory that is kept separate from the data it operates on. This is called the Harvard architecture after the Harvard Mark I computer. Modern von Neumann computers display some traits of the Harvard architecture in their designs, such as in CPU caches. Programs

Project control systems

Project 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. Project control systems

Project Management

Project 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. Project Management


The Sarbanes-Oxley Act of 2002 can be known as the Public Company Accounting Reform and Investor Protection Act of 2002. Sarbanes-Oxley Act is commonly called SOX or Sarbox. SOX is a United States federal law enacted in response to a number of major corporate and accounting scandals including those affecting Enron, Tyco International, Adelphia, Peregrine Systems and WorldCom. These scandals, which cost investors billions of dollars when the share prices of the affected companies collapsed, shook public confidence in the nation's securities markets. Sarbanes-Oxley is named after sponsors Senator Paul Sarbanes and Representative Michael G. Oxley. Auditor conflicts of interest: Prior to SOX, auditing firms, the primary financial "watchdogs" for investors, also performed significant non-audit or consulting work for the companies they audited. Many of these consulting agreements were far more lucrative than the auditing engagement. This presented at least the appearance of a conflict of interest. For example, challenging the company's accounting approach might damage a client relationship, conceivably placing a significant consulting arrangement at risk, damaging the auditing firm's bottom line. Sarbanes-Oxley 1) Public Company Accounting Oversight Board (PCAOB) Title I consists of nine sections and establishes the Public Company Accounting Oversight Board , to provide independent oversight of public accounting firms providing audit services ("auditors"). It also creates a central oversight board tasked with registering auditors, defining the specific processes and procedures for compliance audits, inspecting and policing conduct and quality control, and enforcing compliance with the specific mandates of SOX. 2) Auditor Independence Title II consists of nine sections, establishes standards for external auditor independence, to limit conflicts of interest. It also addresses new auditor approval requirements, audit partner rotation policy, conflict of interest issues and auditor reporting requirements. Section 201 of this title restricts auditing companies from doing other kinds of business apart from auditing with the same clients. 3) Corporate Responsibility Title III consists of eight sections and mandates that senior executives take individual responsibility for the accuracy and completeness of corporate financial reports. It defines the interaction of external auditors and corporate audit committees, and specifies the responsibility of corporate officers for the accuracy and validity of corporate financial reports. It enumerates specific limits on the behaviors of corporate officers and describes specific forfeitures of benefits and civil penalties for non-compliance. For example, Section 302 implies that the company board (Chief Executive Officer, Chief Financial Officer) should certify and approve the integrity of their company financial reports quarterly in order to establish accountability. 4) Enhanced Financial Disclosures Title IV consists of nine sections. It describes enhanced reporting requirements for financial transactions, including off-balance-sheet transactions, pro-forma figures and stock transactions of corporate officers. It requires internal controls for assuring the accuracy of financial reports and disclosures, and mandates both audits and reports on those controls. It also requires timely reporting of material changes in financial condition and specific enhanced reviews by the SEC or its agents of corporate reports. 5) Analyst Conflicts of Interest Title V consists of only one section, which includes measures designed to help restore investor confidence in the reporting of securities analysts. It defines the codes of conduct for securities analysts and requires disclosure of knowable conflicts of interest. 6) Commission Resources and Authority Title VI consists of four sections and defines practices to restore investor confidence in securities analysts. It also defines the SEC’s authority to censure or bar securities professionals from practice and defines conditions under which a person can be barred from practicing as a broker, adviser or dealer. 7) Studies and Reports Title VII consists of five sections and are concerned with conducting research for enforcing actions against violations by the SEC registrants (companies) and auditors. Studies and reports include the effects of consolidation of public accounting firms, the role of credit rating agencies in the operation of securities markets, securities violations and enforcement actions, and whether investment banks assisted Enron, Global Crossing and others to manipulate earnings and obfuscate true financial conditions. 8) Corporate and Criminal Fraud Accountability Title VIII consists of seven sections and it also referred to as the “Corporate and Criminal Fraud Act of 2002”. It describes specific criminal penalties for fraud by manipulation, destruction or alteration of financial records or other interference with investigations, while providing certain protections for whistle-blowers. 9) White Collar Crime Penalty Enhancement Title IX consists of two sections. This section is also called the “White Collar Crime Penalty Enhancement Act of 2002.” This section increases the criminal penalties associated with white-collar crimes and conspiracies. It recommends stronger sentencing guidelines and specifically adds failure to certify corporate financial reports as a criminal offense. 10) Corporate Tax Returns Title X consists of one section. Section 1001 states that the Chief Executive Officer should sign the company tax return. 11) Corporate Fraud Accountability Title XI consists of seven sections. Section 1101 recommends a name for this title as “Corporate Fraud Accountability Act of 2002”. It identifies corporate fraud and records tampering as criminal offenses and joins those offenses to specific penalties. It also revises sentencing guidelines and strengthens their penalties. This enables the SEC to temporarily freeze large or unusual payments.

SOX and information technology

The financial reporting processes of many companies depend to some extent on IT systems. Therefore, Information technology controls that specifically address financial risks may be within the scope of a SOX 404 assessment. Chief information officers are typically responsible for the IT organization and IT personnel may be directly involved in SOX compliance efforts. The SOX 404 guidance requires the usage of an internal control framework, such as the COSO framework. The IT Governance Institute's "COBIT: Control Objectives of Information and Related Technology" is also used by many companies as a framework supporting IT SOX 404 efforts. However, there are certain aspects of COBIT that are outside the boundaries of Sarbanes-Oxley regulation. IT application controls (i.e., transaction processing controls) that address specific material misstatement risks are a critical part of the SOX 404 assessment. However, the extent of SOX testing to perform related to IT General Controls (ITGC) has been a topic of contention.[23] By its nature, ITGC has an indirect effect on financial statements. The 2007 SEC guidance states: " only needs to evaluate those ITGC that are necessary for the proper and consistent operation of other controls designed to adequately address financial reporting risks." ITGC efforts will likely be carefully scrutinized in light of the new guidance, which encourages focus on the most critical financial risks. SOX and information technology

Green computing

Green 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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