IT_Control_Objectives_for_Sarbanes-Oxley_2nd_research

IT Governance Institute

SOX 萨班斯

In April 2004, the IT Governance Institute issued IT Control Objectives for Sarbanes-Oxley to help companies assess and enhance their internal control systems. Since that time, the publication has been used by companies around the world as a tool for evaluating information technology controls in support of Sarbanes-Oxley compliance.

• EXECUTIVE SUMMARY 9
  • Compliance and IT Governance 9
  • Enhancements to the Publication With the Second Edition 9
  • Considerations for Smaller Companies10
  • Alignment With PCAOB and COBIT11
  • Using This Publication11
• THE FOUNDATION FOR RELIABLE
• FINANCIAL REPORTING12
  • A Need for IT Control Guidance12
  • Where to Find IT Controls12
  • Information Technology Controls—A Unique Challenge 13
  • PCAOB Guidance for IT Controls 15
  • Controls Over IT Systems 15
• MANAGING THE HUMAN ELEMENT OF CHANGE19
  • Committing to Change 19
  • Assessing the Current State 19
  • Overcoming the Obstacles20
• SETTING THE GROUND RULES22
  • COSO Defined 22
  • Applying COSO to IT22
• IT COMPLIANCE ROAD MAP 27
  • Sarbanes-Oxley Compliance27