Implementing Section 404 of the Sarbanes Oxley Act: Recommendations for Information Systems Organizations
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چکیده
منابع مشابه
Implementing Section 404 of the Sarbanes Oxley Act: Recommendations for Information Systems Organizations
Section 404 of the Sarbanes Oxley (SOX) Act addresses the effectiveness of internal controls, which in most organizations are either fully or partially automated due to the pervasiveness and ubiquity of information technologies. Significant or material control deficiencies have to be reported publicly. The adverse impact on organizations declaring deficiencies can be severe, for example, damage...
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ژورنال
عنوان ژورنال: Communications of the Association for Information Systems
سال: 2006
ISSN: 1529-3181
DOI: 10.17705/1cais.01822