The company organized the compliance project with strong support from top management. The greatest focus was needed in the areas of finance and support for Control Objectives for Information and related Technology (COBIT) requirements. Vipnet established an additional process view—the so-called SOX ...
SOX forces the integration of systems, work processes, and data that might not otherwise be integrated. Many companies use multiple invoicing, purchasing, enterprise resource planning (ERP), and customer relationship management (CRM) systems that IT needs to support. To maintain compliance with SOX,...
Cosolu Agenda • SOX法案及404条款 • 内部控制 • COSO内控框架 • IT控制 • COBIT框架 • SOX IT合规 Copyright ©2007 Cosolu SOX法案 Cosolu • 美国国会2002出台《公众公司会计改革与投资者保护 法案》,又被称作Sarbanes-Oxley法案。 – 第一章 公众公司会计监察委员会 – 第二章 审计师...
Cosolu Agenda • SOX法案及404条款 • 内部控制 • COSO内控框架 • IT控制 • COBIT框架 • SOX IT合规 Copyright ©2007 Cosolu SOX法案 Cosolu • 美国国会2002出台《公众公司会计改革与投资者保护 法案》,又被称作Sarbanes-Oxley法案。 – 第一章 公众公司会计监察委员会 – 第二章 审计师...
Auditing the company’s internal security controls is often the largest, most complex and time-consuming part of a SOX compliance audit. This is because internal controls include all of the company’s IT assets, such as computers, hardware, software, and all the other electronic devices that ca...
2007CosoluCosolu内部控制概念-1??内部会计控制是指单位为了提高会计信息质量,保护资产的安全、完整,确保有关法律法规和规章制度的贯彻执行等而制定和实施的一系列控制方法、措施和程序。–《内部会计控制规范》财政部会计准则委员会2002-12-27??内部控制,是指被审计...
SOX主要内容汇总 提纲 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...
Attribute3(Information Relevancy and Standard/Regulation Compliance) is satisfied as long as the applicableClosing (Checklist) section of Policies/Procedures is present/evident, as required by the: Information & Communicationcomponent, “UsesRelevant Information” Principle, and the ...
While DataMirror announced the new bundle last fall, it named the product “Integration Suite 2005” with the hope that the market for SOX-compliance-related software would heat up this year. SOX-compliance-related spending had been concentrated in services, and not necessarily software, Nigel Stok...
However, it can be detrimental to enterprise sustainability as well due to increased compliance costs and legal liabilities. In addition, an analysis of the impact of internal control on enterprise sustainability under the SOX Act framework at the country level reveals that the SOX Act framework ...