Metaphysics of Internal Controls

A quality internal control system has been seen as a remedy for various corporate governance issues. Two pieces of legislation, the Foreign Corrupt Practices Act (FCPA) and the Sarbanes-Oxley Act (SOX) deal with very different corporate governance issues, but each argue for a similar remedy. Both the FCPA and the SOX legislation argue that improved (or proper) internal controls are necessary to root out bribery of foreign officials, in the case of the FCPA, and (in the case of SOX) to support the accurate preparation of financial statements. An issue that has yet to be resolved is that the quality of internal control systems is subject to subjective assessments of the internal control deficiencies and their impact. This paper presents a mathematical model of internal controls based on Gӧdel number of axioms. This results in the representation of quality internal controls in terms of an integer. This approach also allows for inferences about financial statements and various auditing judgements

Ontology-based Access Control in Open Scenarios: Applications to Social Networks and the Cloud

La integració d'Internet a la societat actual ha fet possible compartir fàcilment grans quantitats d'informació electrònica i recursos informàtics (que inclouen maquinari, serveis informàtics, etc.) en entorns distribuïts oberts. Aquests entorns serveixen de plataforma comuna per a usuaris heterogenis (per exemple, empreses, individus, etc.) on es proporciona allotjament d'aplicacions i sistemes d'usuari personalitzades; i on s'ofereix un accés als recursos compartits des de qualsevol lloc i amb menys esforços administratius. El resultat és un entorn que permet a individus i empreses augmentar significativament la seva productivitat. Com ja s'ha dit, l'intercanvi de recursos en entorns oberts proporciona importants avantatges per als diferents usuaris, però, també augmenta significativament les amenaces a la seva privacitat. Les dades electròniques compartides poden ser explotades per tercers (per exemple, entitats conegudes com "Data Brokers"). Més concretament, aquestes organitzacions poden agregar la informació compartida i inferir certes característiques personals sensibles dels usuaris, la qual cosa pot afectar la seva privacitat. Una manera de del.liar aquest problema consisteix a controlar l'accés dels usuaris als recursos potencialment sensibles. En concret, la gestió de control d'accés regula l'accés als recursos compartits d'acord amb les credencials dels usuaris, el tipus de recurs i les preferències de privacitat dels propietaris dels recursos/dades. La gestió eficient de control d'accés és crucial en entorns grans i dinàmics. D'altra banda, per tal de proposar una solució viable i escalable, cal eliminar la gestió manual de regles i restriccions (en la qual, la majoria de les solucions disponibles depenen), atès que aquesta constitueix una pesada càrrega per a usuaris i administradors . Finalment, la gestió del control d'accés ha de ser intuïtiu per als usuaris finals, que en general no tenen grans coneixements tècnics.La integración de Internet en la sociedad actual ha hecho posible compartir fácilmente grandes cantidades de información electrónica y recursos informáticos (que incluyen hardware, servicios informáticos, etc.) en entornos distribuidos abiertos. Estos entornos sirven de plataforma común para usuarios heterogéneos (por ejemplo, empresas, individuos, etc.) donde se proporciona alojamiento de aplicaciones y sistemas de usuario personalizadas; y donde se ofrece un acceso ubicuo y con menos esfuerzos administrativos a los recursos compartidos. El resultado es un entorno que permite a individuos y empresas aumentar significativamente su productividad. Como ya se ha dicho, el intercambio de recursos en entornos abiertos proporciona importantes ventajas para los distintos usuarios, no obstante, también aumenta significativamente las amenazas a su privacidad. Los datos electrónicos compartidos pueden ser explotados por terceros (por ejemplo, entidades conocidas como “Data Brokers”). Más concretamente, estas organizaciones pueden agregar la información compartida e inferir ciertas características personales sensibles de los usuarios, lo cual puede afectar a su privacidad. Una manera de paliar este problema consiste en controlar el acceso de los usuarios a los recursos potencialmente sensibles. En concreto, la gestión de control de acceso regula el acceso a los recursos compartidos de acuerdo con las credenciales de los usuarios, el tipo de recurso y las preferencias de privacidad de los propietarios de los recursos/datos. La gestión eficiente de control de acceso es crucial en entornos grandes y dinámicos. Por otra parte, con el fin de proponer una solución viable y escalable, es necesario eliminar la gestión manual de reglas y restricciones (en la cual, la mayoría de las soluciones disponibles dependen), dado que ésta constituye una pesada carga para usuarios y administradores. Por último, la gestión del control de acceso debe ser intuitivo para los usuarios finales, que por lo general carecen de grandes conocimientos técnicos.Thanks to the advent of the Internet, it is now possible to easily share vast amounts of electronic information and computer resources (which include hardware, computer services, etc.) in open distributed environments. These environments serve as a common platform for heterogeneous users (e.g., corporate, individuals etc.) by hosting customized user applications and systems, providing ubiquitous access to the shared resources and requiring less administrative efforts; as a result, they enable users and companies to increase their productivity. Unfortunately, sharing of resources in open environments has significantly increased the privacy threats to the users. Indeed, shared electronic data may be exploited by third parties, such as Data Brokers, which may aggregate, infer and redistribute (sensitive) personal features, thus potentially impairing the privacy of the individuals. A way to palliate this problem consists on controlling the access of users over the potentially sensitive resources. Specifically, access control management regulates the access to the shared resources according to the credentials of the users, the type of resource and the privacy preferences of the resource/data owners. The efficient management of access control is crucial in large and dynamic environments such as the ones described above. Moreover, in order to propose a feasible and scalable solution, we need to get rid of manual management of rules/constraints (in which most available solutions rely) that constitutes a serious burden for the users and the administrators. Finally, access control management should be intuitive for the end users, who usually lack technical expertise, and they may find access control mechanism more difficult to understand and rigid to apply due to its complex configuration settings

CONSTRUCTION OF EFFICIENT AUTHENTICATION SCHEMES USING TRAPDOOR HASH FUNCTIONS

In large-scale distributed systems, where adversarial attacks can have widespread impact, authentication provides protection from threats involving impersonation of entities and tampering of data. Practical solutions to authentication problems in distributed systems must meet specific constraints of the target system, and provide a reasonable balance between security and cost. The goal of this dissertation is to address the problem of building practical and efficient authentication mechanisms to secure distributed applications. This dissertation presents techniques to construct efficient digital signature schemes using trapdoor hash functions for various distributed applications. Trapdoor hash functions are collision-resistant hash functions associated with a secret trapdoor key that allows the key-holder to find collisions between hashes of different messages. The main contributions of this dissertation are as follows: 1. A common problem with conventional trapdoor hash functions is that revealing a collision producing message pair allows an entity to compute additional collisions without knowledge of the trapdoor key. To overcome this problem, we design an efficient trapdoor hash function that prevents all entities except the trapdoor key-holder from computing collisions regardless of whether collision producing message pairs are revealed by the key-holder. 2. We design a technique to construct efficient proxy signatures using trapdoor hash functions to authenticate and authorize agents acting on behalf of users in agent-based computing systems. Our technique provides agent authentication, assurance of agreement between delegator and agent, security without relying on secure communication channels and control over an agent’s capabilities. 3. We develop a trapdoor hash-based signature amortization technique for authenticating real-time, delay-sensitive streams. Our technique provides independent verifiability of blocks comprising a stream, minimizes sender-side and receiver-side delays, minimizes communication overhead, and avoids transmission of redundant information. 4. We demonstrate the practical efficacy of our trapdoor hash-based techniques for signature amortization and proxy signature construction by presenting discrete log-based instantiations of the generic techniques that are efficient to compute, and produce short signatures. Our detailed performance analyses demonstrate that the proposed schemes outperform existing schemes in computation cost and signature size. We also present proofs for security of the proposed discrete-log based instantiations against forgery attacks under the discrete-log assumption

Anonymous, authentic, and accountable resource management based on the E-cash paradigm

The prevalence of digital information management in an open network has driven the need to maintain balance between anonymity, authenticity and accountability (AAA). Anonymity allows a principal to hide its identity from strangers before trust relationship is established. Authenticity ensures the correct identity is engaged in the transaction even though it is hidden. Accountability uncovers the hidden identity when misbehavior of the principal is detected. The objective of this research is to develop an AAA management framework for secure resource allocations. Most existing resource management schemes are designed to manage one or two of the AAA attributes. How to provide high strength protection to all attributes is an extremely challenging undertaking. Our study shows that the electronic cash (E-cash) paradigm provides some important knowledge bases for this purpose. Based on Chaum-Pederson’s general transferable E-cash model, we propose a timed-zero-knowledge proof (TZKP) protocol, which greatly reduces storage spaces and communication overheads for resource transfers, without compromising anonymity and accountability. Based on Eng-Okamoto’s general divisible E-cash model, we propose a hypercube-based divisibility framework, which provides a sophisticated and flexible way to partition a chunk of resources, with different trade-offs in anonymity protection and computational costs, when it is integrated with different sub-cube allocation schemes. Based on the E-cash based resource management framework, we propose a privacy preserving service oriented architecture (SOA), which allows the service providers and consumers to exchange services without leaking their sensitive data. Simulation results show that the secure resource management framework is highly practical for missioncritical applications in large scale distributed information systems