A Framework for Integrating Sarbanes-Oxley Compliance into the Systems Development Process
نویسندگان
چکیده
منابع مشابه
A Framework for Integrating Sarbanes-Oxley Compliance into the Systems Development Process
The Sarbanes-Oxley Act introduces a new set of requirements into software development. Corporations need to assess their internal control effectiveness for business processes to show compliance with the act. This paper proposes a conceptual framework for integrating SarbanesOxley compliance needs into software development by mapping the activities of an established framework for internal contro...
متن کاملHolistic Compliance with Sarbanes-Oxley
The theory underlying US securities laws is that investors are helpless without reliable information [Zelizer, 2002]. When Enron's collapse and other corporate frauds made it clear that "practically every element of our system of safeguards failed until it was too late to repair the damage," Congress reinforced those laws by passing the Sarbanes-Oxley (SARBOX) Act [O'Malley, 2002]. This new law...
متن کاملGuidelines for Compliance with Sarbanes-oxley
Over the past few years, cases of miserable failure in corporate governance have shocked the financial world. Enron and WorldCom are just two examples of how a few people in a position of power can cause unprecedented damage to hundreds of thousands of people, including investors, employees, and retirees. Lessons thus learned created a wave of regulations, the most significant being the Sarba...
متن کاملSarbanes-Oxley Links IT to Corporate Compliance
In the wake of financial frauds and related audit issues, the US Congress passed the Sarbanes-Oxley (SARBOX) Act of 2002. Key to becoming SARBOX compliant are information systems (IS) that satisfy the mandates regarding internal controls, corporate governance, and fraud detection. These legal developments focusing senior management's attention on (1) internal controls are present and functionin...
متن کاملApplying Semantics to Sarbanes Oxley Internal Controls Compliance
The advent of regulatory compliance requirements such as Sarbanes Oxley Act has forced enterprises to set up a process for managing an effective internal controls system. We propose the introduction of a semantic layer in which the process instances are interpreted according to the required compliance controls represented as rules. We analyze in this paper the requirements for the implementatio...
متن کاملذخیره در منابع من
با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید
ژورنال
عنوان ژورنال: Communications of the Association for Information Systems
سال: 2007
ISSN: 1529-3181
DOI: 10.17705/1cais.02044