The Role of Boards in Reviewing Information Technology Governance (ITG) as Part of Organizational Control Environment Assessments

IT Governance (ITG) is an important topic as US companies must now monitor ITG under the provisions of the Sarbanes-Oxley Act (2002) (Hoffmann, 2003). Trites (2003) indicates that directors are responsible for strategic planning, internal control structures and business risk. The control environment is defined in Australian Auditing Standard AUS 402 to mean "the overall attitude, awareness and actions of management regarding internal control and its importance to the entity". This paper contributes to the knowledge of ITG by forming an integrated ITG Literature (IIL) which links prior research to four key dimensions of ITG. The paper presents a review of literature on ITG performance measurement systems which assess the ability of organizations to achieve these four ITG dimensions. A revised ITG Dimensions Model offered for consideration. The final contribution of the paper is to propose critical issues Boards should consider as part of their assessment of organizational control environments

Business Process Risk Management, Compliance and Internal Control: A Research Agenda

Integration of risk management and management control is emerging as an important area in the wake of the Sarbanes-Oxley Act and with ongoing development of frameworks such as the Enterprise Risk Management (ERM) framework from the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Based on an inductive methodological approach using literature review and interviews with managers engaged in risk management and internal control projects, this paper identifies three main areas that currently have management attention. These are business process risk management, compliance management and internal control development. This paper discusses these areas and identifies a series of research questions regarding these critical issuesRisk management; Internal control; Business processes; Compliance; Sarbanes-Oxley Act; ERP systems; COSO; COBIT

An investigation into the impact of coaching strategies with respect to physical and performance characteristics of male youth of varying biological maturation

This thesis will be presented as two standalone experimental chapters which will culminate in a thesis discussion linking the two papers under the overarching concept of maturation in male youth. Chapter 2 is currently under review in ‘Cogent Medicine’, and the intention of Chapter 2 is to identify physical, injury and performance-based differences between maturational groups within a general school-based population of 8 youth. These observed differences within Chapter 2 will then inform the methodology and coaching strategies utilised within Chapter 3, which will investigate the effectiveness of various coaching methods in order to maximise adaptation, motor ability and injury prevention within each maturational group. The outcome of this thesis hopes to inform practitioners as to how they can best implement their training programmes to maximise learning and adaptation across a range of biological maturation levels. Rather than just knowing when training should occur which has been investigated previously, it is hoped this thesis will provide insight into how coaching should occur to maximise learning within this diverse adolescent population. Due to the layout of this thesis with the individual papers, there is an element of content repetition throughout Chapters 1,2,3 and 4 which needs to be acknowledged, although the various contexts provides uniqueness throughout

Identifying the "demon whale-biter": Patterns of scarring on large whales attributed to a cookie-cutter shark Isistius sp

The presence of crater-like wounds on cetaceans and other large marine vertebrates and invertebrates has been attributed to various organisms. We review the evidence for the identity of the biting agent responsible for crater wounds on large whales, using data collected from sei ( Balaenoptera borealis ), fin ( B . physalus ), inshore and offshore Bryde's ( B . brydeii sp) and sperm whales ( Physeter macrocephalus ) examined at the Donkergat whaling station, Saldanha Bay, South Africa between March and October 1963. We then analyse the intensity and trends in its predation on large whales. Despite the scarcity of local records, we conclude that a cookie-cutter shark Isistius sp is the most likely candidate. We make inferences about the trends in (1) total counts of unhealed bitemarks, and (2) the proportion of unhealed bitemarks that were recent. We use day of the year; reproductive class, social grouping or sex; depth interval and body length as candidate covariates. The models with highest support for total counts of unhealed bitemarks involve the day of the year in all species. Depth was an important predictor in all species except offshore Bryde's whales. Models for the proportion of recent bites were only informative for sei and fin whales. We conclude that temporal scarring patterns support what is currently hypothesized about the distribution and movements of these whale species, given that Isistius does not occur in the Antarctic and has an oceanic habitat. The incidence of fresh bites confirms the presence of Isistius in the region. The lower numbers of unhealed bites on medium-sized sperm whales suggests that this group spends more time outside the area in which bites are incurred, providing a clue to one of the biggest gaps in our understanding of the movements of mature and maturing sperm males

Diagnosis of an anaerobic pond treating temperate domestic wastewater: An alternative sludge strategy for small works

An anaerobic pond (AP) for treatment of temperate domestic wastewater has been studied as a small works sludge management strategy to challenge existing practice which comprises solids separation followed by open sludge storage, for up to 90 days. During the study, effluent temperature ranged between 0.1 °C and 21.1 °C. Soluble COD production was noted in the AP at effluent temperatures typically greater than 10 °C and was coincident with an increase in effluent volatile fatty acids (VFA) concentration, which is indicative of anaerobic degradation. Analysis from ports sited along the AP's length, demonstrated VFA to be primarily formed nearest the inlet where most solids deposition initially incurred, and confirmed the anaerobic reduction of sludge within this chamber. Importantly, the sludge accumulation rate was 0.06 m3 capita−1 y−1 which is in the range of APs operated at higher temperatures and suggests a de-sludge interval of 2.3–3.8 years, up to 10 times longer than current practice for small works. Coincident with the solids deposition profile, biogas production was predominantly noted in the initial AP section, though biogas production increased further along the AP's length following start-up. A statistically significant increase in mean biogas production of greater than an order of magnitude was measured between winters (t(n=19) = 5.52, P < 0.001) demonstrating continued acclimation. The maximum methane yield recorded was 2630 mgCH4 PE−1 d−1, approximately fifty times greater than estimated from sludge storage (57 mgCH4 PE−1 d−1). Anaerobic ponds at small works can therefore enable sludge reduction and longer sludge holding times than present thus offsetting tanker demand whilst reducing fugitive methane emissions currently associated with sludge storage, and based on the enhanced yield noted, could provide a viable opportunity for local energy generation