The Summarized Evaluation of The US and Latin America Corporate Governance Standards After Financial Crisis, Corporate Scandals and Manipulation

There are many analytical papers and researches done in the field of examining and analyzing consequences of the Sarbanes Oxley Act (2002) and some done in the corporate governance in some Latin American countries. This paper chooses a different approach. First, it selects The US, Brazil and Chile, which represents for Latin American countries, as three (3) American countries to analyze their best suitable policies and corporate governance practices, in consideration of factors after crisis and scandals. Second, it aims to build a selected comparative set of standards for corporate governance system in the US and representative Latin American countries. Last but not least, this paper illustrates corporate governance standards that it might give proper recommendations to relevant governments and institutions in re-evaluating their current ones.corporate governance standards, board structure, code of best practice, financial crisis, corporate scandals, market manipulation, internal audit

Audit Techniques for Service Oriented Architecture Applications

The Service Oriented Architecture (SOA) approach enables the development of flexible distributed applications. Auditing such applications implies several specific challenges related to interoperability, performance and security. The service oriented architecture model is described and the advantages of this approach are analyzed. We also highlight several quality attributes and potential risks in SOA applications that an architect should be aware when designing a distributed system. Key risk factors are identified and a model for risk evaluation is introduced. The top reasons for auditing SOA applications are presented as well as the most important standards. The steps for a successful audit process are given and discussed.Service Oriented Architecture, Audit, Quality Attributes, Interoperability, Performance, Security

The Impact of Service Oriented Architecture (SOA) on IT Auditing

Executive Summary This study investigates the impact that SOA has on IT Auditing. Service-oriented architecture emerged as new technology in literature since 1996 and it has been a hype in the Netherlands between 2006 and 2007. The development of new technologies is faster than the developments in IT auditing profession. IT auditors have stated in interviews that they are aware of the impact that SOA has on their profession and that SOA will need another audit approach, because the environment is different than the traditional IT environments on which audit programs are based on. Auditing SOA is a complex process, but by approaching it from the business processes and stages in the Software Development Life Cycle process, the auditor can gain more insights to audit this complex environment

QServ: Integrating Testing and Auditing into QoS Management of Web Services

In a web service environment, service requesters are able to locate functionally equivalent services dynamically making quality of service (QoS) the differentiating factor amongst the web services. Service providers need to formulate QoS aware services in order to remain competitive and to achieve the highest possible profit from their offerings. There are several quality attributes to consider in any operating environment and we’ve grouped these requirements into 5 major categories: Service Dependability, Architectural Flexibility, Operational Capability, Risk Exposure and Financial Accountability. In the web services environment the realization of the attributes in these quality categories has increased in complexity due to the distributed and dynamic nature of the environment. While much of the research, standards and specifications address these issues, to the knowledge of the authors, an end to end solution for managing the quality attributes in a web service environment that include both testing and auditing has not been proposed. This paper will describe some of the current research that has been conducted to address the various aspects of quality as well as introduce the design for an end-to-end solution that will include testing and auditing

BUSINESS INTELLIGENT AGENTS FOR ENTERPRISE APPLICATION

Fierce competition in a market increasingly crowded and frequent changes in consumer requirements are the main forces that will cause companies to change their current organization and management. One solution is to move to open architectures and virtual type, which requires addressing business methods and technologies using distributed multi-agent systems. Intelligent agents are one of the most important areas of artificial intelligence that deals with the development of hardware and software systems able to reason, learn to recognize natural language, speak, make decisions, to recognize objects in the working environment etc. Thus in this paper, we presented some aspects of smart business, intelligent agents, intelligent systems, intelligent systems models, and I especially emphasized their role in managing business processes, which have become highly complex systems that are in a permanent change to meet the requirements of timely decision making. The purpose of this paper is to prove that there is no business without using the integration Business Process Management, Web Services and intelligent agents.business intelligence, intelligent agents, intelligent systems, management, enterprise, web services

Academic Panel: Can Self-Managed Systems be trusted?

Trust can be defined as to have confidence or faith in; a form of reliance or certainty based on past experience; to allow without fear; believe; hope: expect and wish; and extend credit to. The issue of trust in computing has always been a hot topic, especially notable with the proliferation of services over the Internet, which has brought the issue of trust and security right into the ordinary home. Autonomic computing brings its own complexity to this. With systems that self-manage, the internal decision making process is less transparent and the ‘intelligence’ possibly evolving and becoming less tractable. Such systems may be used from anything from environment monitoring to looking after Granny in the home and thus the issue of trust is imperative. To this end, we have organised this panel to examine some of the key aspects of trust. The first section discusses the issues of self-management when applied across organizational boundaries. The second section explores predictability in self-managed systems. The third part examines how trust is manifest in electronic service communities. The final discussion demonstrates how trust can be integrated into an autonomic system as the core intelligence with which to base adaptivity choices upon

Project Management Approach on the Adaptive Enterprise Resource Planning

Enterprise Resource Planning (ERP) implementation is one of key success factors for business organization\u27s to endorse their business strategy and goal alignment with information technology recent. In spite of its benefits, yet there are many failures in ERP implementation, whereas between 50% to 75% is categorized has failed due to lack of top level management awareness, change of business processes in project implementation, unsuitable architecture, design, and technological infrastructure. The study proposes an Adaptive ERP system that coverage both management and technology areas with the main characteristic are in visibility, flexibility, and agility. The Adaptive ERP is expected becoming as alternative approach to overcome failures in ERP implementation. The Adaptive ERP has standardized business process transitioning from Project Management (PM) into Operational Management (OM) that generally as baseline for conventional ERP. An addition, Adaptive ERP has standardized Service Oriented Architecture (SOA) in order to manage interoperability of the application services