The Relevance of the Common Criteria to Sarbanes- Oxley and Corporate Governance
نویسنده
چکیده
Laws and regulations concerning corporate governance dictate that a system of internal control is an essential element in the structure. Information security is a subset of that internal control system. Well formed controls provide assurance that the majority of events will be detected in sufficient time to counter any adverse impact on the organisation, whilst others assist recovery when disaster strikes.
منابع مشابه
Capital Structure , Corporate Governance , and the Effect of Sarbanes - Oxley
The Sarbanes-Oxley Act represented a major legislative action designed to increase transparency and accountability in U.S. corporations. Within the context of agency theory and corporate governance, the expectation is that the enactment of Sarbanes-Oxley impacted the agency relationship of firms and hence affected the corporate governance structure. With these changes, the question arises as to...
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