For SOX compliance, IT needs solutions designed to preserve these records with automated backup procedures in place for proper and secure document management. In addition, IT can help control the availability of the required records should they need to be migrated from an older-style system to a...
由此产生的方法论和合规性实践,对IT治理的理论发展和实践很有借鉴意义。【关键词】萨班斯法案404条款内部控制IT治理DiscussionontheSOXActcomplianceandITgovernanceLiangMinghuangAbstractAsSarbanes-Oxley(SOX)actofinternalauditrequirementsissued,itenhancestheimportanceoftheITcontrolinenterpriseinternalcontrol.Thecompliance...
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The article focuses on the Sarbanes-Oxley (SOX) compliance as a way to enhance the value of a company in the U.S. It notes that accomplishing the steps in the SOX compliance means that a private company has determined and assessed its highest-risk areas and developed controls to lessen ...
It was passed in response to major corporate and accounting scandals, including those involving Enron and WorldCom, to restore public confidence in the financial markets. What are the key requirements of SOX compliance? SOX compliance requires companies to implement and maintain robust internal ...
It is also important to note that ignorance is not bliss when it comes to SOX compliance. If incorrect information is submitted accidentally during a SOX compliance audit, a CEO or CFO can still be fined and imprisoned—up to one million dollars and up to 10 years in prison. Failure to ...
Segregation of duties IT控制框架—Cobit IT控制框架—Cobit IT控制框架—Cobit 提纲 SOX符合性实施过程 Sarbanes-Oxley IT Compliance 1. Plan & Scope Financial reporting process Supporting systems 3. Identify Significant Controls Application controls - over initiating, recording, processing & reporting IT ...
SOX compliance has also elevated the role of IT in enterprise businesses, giving it a seat at the table it did not necessarily have prior. As similar new data regulations start to take hold around the world, IT teams will continue to play an important role in helping businesses stay ...
背景SOX主要内容SOX对公众公司的主要影响SOX与IT控制SOX符合性实施 背景 背景 安然，世通等知名公司相继暴露出严重的管理层欺诈丑闻，使美国上市公司深陷信用危机。会计系统的漏洞、管理层的失职、内部控制的缺乏以及外部审计人员的道德风险是导致管理层欺诈丑闻的根本原因。重建公司...