Accounting Information System, Critical Review of Karim’s 2014 Approach

This paper provides a critical review of V.R. Karimi, D.D. Cowan, and P.S.C. Alencar, 2014, ‘An approach to correctness of security and operational business policies,' International Journal of Accounting Information Systems, ACCINF-00330, No of Pages 12. In this journal article, Karimi, Cowan, and Alencar suggested a new approach that can be used in operational and security policies in the business. The approach provided here can also be used to verify the correctness of operational and security policies with respect to a given set of properties. They propose a method that constructs definition of business operational and security rules based on REA business modeling language. This method is designed to use state machines to combine policy sets and policies automatically once the rules have been created. I find this new method to be very essential because it provides disciplined and systematic approaches that can be used in developing real world software systems for accounting purposes. In addition, this method has a higher potential of benefiting modern organizations in several ways.

Arguing satisfaction of security requirements

This chapter presents a process for security requirements elicitation and analysis, based around the construction of a satisfaction argument for the security of a system. The process starts with the enumeration of security goals based on assets in the system, then uses these goals to derive security requirements in the form of constraints. Next, a satisfaction argument for the system is constructed, using a problem-centered representation, a formal proof to analyze properties that can be demonstrated, and structured informal argumentation of the assumptions exposed during construction of the argument. Constructing the satisfaction argument can expose missing and inconsistent assumptions about system context and behavior that effect security, and a completed argument provides assurances that a system can respect its security requirements

Authentication and authorisation in entrusted unions

This paper reports on the status of a project whose aim is to implement and demonstrate in a real-life environment an integrated eAuthentication and eAuthorisation framework to enable trusted collaborations and delivery of services across different organisational/governmental jurisdictions. This aim will be achieved by designing a framework with assurance of claims, trust indicators, policy enforcement mechanisms and processing under encryption to address the security and confidentiality requirements of large distributed infrastructures. The framework supports collaborative secure distributed storage, secure data processing and management in both the cloud and offline scenarios and is intended to be deployed and tested in two pilot studies in two different domains, viz, Bio-security incident management and Ambient Assisted Living (eHealth). Interim results in terms of security requirements, privacy preserving authentication, and authorisation are reported

Management information systems in social safety net programs : a look at accountability and control mechanisms

This paper is intended to provide task managers and World Bank Group clients working on Social Safety Net (SSN) programs with practical and systematic ways to use information management practices to mitigate risks by strengthening control and accountability mechanisms. It lays out practices and options to consider in the design and implementation of the Management Information System (MIS), and how to evaluate and mitigate operational risks originating from running a MIS. The findings of the paper are based on the review of several Conditional Cash Transfer (CCT) programs in the Latin American Region and various World Bank publications on CCTs. The paper presents a framework for the implementation of MIS and cross-cutting information management systems that is based on industry standards and information management practices. This framework can be applied both to programs that make use of information and communications technology (ICT) and programs that are paper based. It includes examples of MIS practices that can strengthen control and accountability mechanisms of SSN programs, and presents a roadmap for the design and implementation of an MIS in these programs. The application of the framework is illustrated through case studies from three fictitious countries. The paper concludes with some considerations and recommendations for task managers and government officials in charge of implementing CCTs and other safety nets program, and with a checklist for the implementation and monitoring of MIS.E-Business,Technology Industry,Education for Development (superceded),Labor Policies,Knowledge Economy

Quantitative Verification: Formal Guarantees for Timeliness, Reliability and Performance

Computerised systems appear in almost all aspects of our daily lives, often in safety-critical scenarios such as embedded control systems in cars and aircraft or medical devices such as pacemakers and sensors. We are thus increasingly reliant on these systems working correctly, despite often operating in unpredictable or unreliable environments. Designers of such devices need ways to guarantee that they will operate in a reliable and efficient manner. Quantitative verification is a technique for analysing quantitative aspects of a system's design, such as timeliness, reliability or performance. It applies formal methods, based on a rigorous analysis of a mathematical model of the system, to automatically prove certain precisely specified properties, e.g. ``the airbag will always deploy within 20 milliseconds after a crash'' or ``the probability of both sensors failing simultaneously is less than 0.001''. The ability to formally guarantee quantitative properties of this kind is beneficial across a wide range of application domains. For example, in safety-critical systems, it may be essential to establish credible bounds on the probability with which certain failures or combinations of failures can occur. In embedded control systems, it is often important to comply with strict constraints on timing or resources. More generally, being able to derive guarantees on precisely specified levels of performance or efficiency is a valuable tool in the design of, for example, wireless networking protocols, robotic systems or power management algorithms, to name but a few. This report gives a short introduction to quantitative verification, focusing in particular on a widely used technique called model checking, and its generalisation to the analysis of quantitative aspects of a system such as timing, probabilistic behaviour or resource usage. The intended audience is industrial designers and developers of systems such as those highlighted above who could benefit from the application of quantitative verification,but lack expertise in formal verification or modelling