This publication presents new classes of financial management systems. These systems will serve as examples of systems for the cognitive analysis of financial data with particular emphasis on analysing financial ratios. Semantic analysis will be an innovative component in financial management systems which will enhance the traditional solutions by adding elements of cognitive data interpretation and analysis. The systems thus built will constitute a class of intelligent management systems. Intelligent financial management systems will also be used to conceal data of a confidential and strategic nature. For this type of solutions, advanced information sharing schemes will be proposed to enable splitting the information among a defined group of secret trustees in an either equal or privileged way. In addition, a scheme for sharing financial data between groups of secret trustees who can jointly reconstruct the shared financial (strategic) information will be proposed. In addition, a new class of financial management systems will be defined which will be optimal for financial data management processes. The new solution will consist of CFMSiC systems (Cognitive Financial Management Systems in the Cloud) dedicated to cloud-based semantic management of financial data. Motivation of the author’s study and this paper is to propose new aspects of the intelligent techniques dedicated for secure financial management in cloud computing. The most important research question is: which secure techniques are the optimal for secure strategic financial data management? To answer to this question it is important to conduct accurate analysis, which shows the efficiency in guaranteeing the secrecy of cognitive data analysis. Also, is necessary to discuss about the advanced techniques dedicated to secure strategic data in financial management processes. As a results of the author’s research, in this paper will be presented a strategic data sharing protocols in advanced threshold schemes, a sharing data schemes with a division into groups using advanced threshold schemes, and presentation of these solutions in a new class of information systems – in a CFMSiC systems (Cognitive Financial Management Systems in the Cloud) dedicated to managing financial data in the cloud. 
Intelligent techniques for secure financial management in cloud computing