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Perform Continuous Evaluation The quality of the internal control process must be continuously evaluated and modified to fit the corporation s changing environment and needs Detection and timeliness of response are two key factors in maintaining and monitoring a system of internal controls It is management s responsibility to establish and maintain controls that operate as intended or are modified as appropriate Early analysis, including detection and resolution of problems, can begin as a reactive process and ultimately develop into a formal procedure Integration and coordination between different levels of management and functional areas should support firm violation enforcement provisions These can include disciplinary and corrective actions to help reinforce established codes of practice throughout the organization Exhibit 21 illustrates these steps graphically

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The fundamental server-side base class is CServer, which itself derives from CActive Here s the de nition of CServer from e32baseh, with the less relevant details omitted for clarity:

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Business Process Controls Sarbanes-Oxley requires top executives to confirm that their internal control structure is functioning effectively This means they will need to be very attuned to the various business process controls and stay well informed To accomplish this, they must establish a link between the control activities of the organization and the governance activities of the board and executives Sarbanes-Oxley requires a bottom-up approach to controls, with line managers along the way certifying (formally or informally) that the information received and passed on is complete and accurate

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class CServer : public CActive { public: IMPORT_C CServer()=0; IMPORT_C TInt Start(const TDesC& aName); IMPORT_C void StartL(const TDesC& aName); IMPORT_C void ReStart(); inline const RMessage& Message() const; protected: IMPORT_C CServer(TInt aPriority, TServerType aType=EUnsharableSessions); IMPORT_C void DoCancel(); IMPORT_C void RunL(); private: virtual CSharableSession* NewSessionL(const TVersion& aVersion) const=0; void Connect(); private: const TServerType iSessionType; RServer iServer; TDblQue<CSharableSession> iSessionQ; protected: // to iterate the list of connected sessions TDblQueIter<CSharableSession> iSessionIter; };

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1 Present value (PV) A Present value is determined by taking the future value of a sum of money and calculating what it is worth today, using a discount rate The formula is PV = FV/(1 + I)N (1) Example: Calculate the present value of $10,000 to be received in ve years, using an annual interest rate of 10 percent (2) Solution: 10,000 FV, 10 I, 5 N, calculate PV $6,20921 (ignore the sign) B The more frequent the compounding, the smaller the present value 2 Future value (FV) is the future amount of a sum invested today that will grow over time when it is compounding interest The formula for nding the future value of a single cash ow is FV = PV(1 + I)N A Example: Calculate the future value of $10,000 invested for ve years, using an annual interest rate of 10 percent B Solution: 10,000 PV, 10 I, 5 N, calculate FV $16,10510 3 Ordinary annuity and annuity due A An annuity is a series of equal cash ows that occur at equal intervals over a period of time For example, the receipt of $1,000 at the end of each year for the next 10 years is an annuity (1) An ordinary annuity is one in which cash ows begin at the end of each year (2) An annuity due is one in which cash ows begin on the same day as the initial investment B Example 1: Finding the future value of an ordinary annuity (1) Calculate the future value of an ordinary annuity that will pay $1,000 per year for each of the next 10 years while earning a 12 percent rate of return (2) Solution: 10 N, 12 I, 1,000 PMT, compute (CPT) FV $17,54873 C Example 2: Finding the present value of an annuity due (1) Calculate the present value of an annuity of $2,000 received annually, beginning today and continuing for 15 years, earning a 10 percent rate of return (2) First, put your calculator in the begin mode (3) Solution: 15 N, 10 I, 2,000 payment (PMT), CPT PV $16,73338 D Example 3: Finding the annual payment in an ordinary annuity (1) Calculate the annual payments required to fund your retirement plan in order to have $25,000 at the end of 10 years while earning a 12 percent rate of return (2) Solution: 10 N, 12 I, FV 25,000, CPT PMT $1,42461.

Code of Conduct Financial Governance Reporting and Disclosure Internal Control Policies Internal Control Procedures

The system ensures that there is only one CServer-derived active object created for each uniquely-named server This object receives requests from all clients of the server as events, receiving noti cation of each incoming request from the kernel By inspecting the RMessage associated with the request, the event handler method, CServer::RunL(), determines whether the CServer-derived object handles the requests itself or directs them to be handled by the appropriate server-side session class If the request is to connect a new session, CServer::RunL() calls the NewSessionL() method of the derived class, which creates a new server-side session object If it is a request from a client-side session to disconnect, the associated server-side session object is destroyed in CServer::RunL() For other client requests, CServer::RunL() calls the ServiceL() method of the associated CSharableSessionderived object to service the request Having serviced each request, CServer::RunL() resubmits a message receive request and awaits further client requests When you are implementing a server, you must create an active scheduler as part of server startup (as I described in 8, which covers

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This link will be facilitated by effective communication, and this emphasis on communication will have broad-reaching effects on all aspects of business Strong internal controls have long been touted as necessary best practice, but unfortunately, implementation was often nixed based on cost-benefit analysis Now, Sarbanes-Oxley provides a strong impetus to revive those internal control plans, and the bonus

the basics of active objects) I ll illustrate how to do this in the example code for a typical server in the next chapter CServer::StartL() adds the server to the active scheduler and initiates the rst message receive request For each CServer object created in the system, a corresponding DServer object is created in the kernel Each DServer object holds a doubly-linked queue of all DSessions, representing all the currently open sessions for that server It also owns a kernel object, DThread, which represents the server thread When implementing a server, you must create an active scheduler during server startup

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