Supporting Delegation in Outsourced ICA Process

We consider the problem of enforcing corporate governance control relying on cloud-based services. Extending previous work, we focus in particular on the support of delegation of the director privileges, enabling their dynamic and temporary assignment to a vice-director. Like previous work, our control relies on encrypted tags, which are here extended addressing the challenges introduced by dynamic delegation which operates on a time dimension orthogonal to the corporate governance control process. Our solution enables delegation while ensuring a vice-director to enjoy the director privileges only when delegation is active and not to operate as director for operations the vice-director has processed as employee (separation of duties). Our tag construction ensures integrity of the dynamic delegation control and protection against tag tampering.