Download IT Control Objectives for Sarbanes Oxley Act Section 404
This publication provides CIOs, IT managers, and control and assurance professionals with scoping and assessment ideas, approaches and guidance in support of the IT-related Committee of Sponsoring Organizations of the Treadway Commission (COSO) internal control objectives for financial reporting. Enhancements include:
- Focus on scoping and assistance in performing an IT risk assessment for Sarbanes-Oxley
- Insights into cultural and people management issues to highlight the human factors that need to be considered when complying with Sarbanes-Oxley
- Guidance on application controls added to assist companies in identifying and addressing various types of application controls and providing a business case for using application controls
- Changes to the readiness road map to simplify the process
- Cross references to COBIT 4.0 processes
- Guidance on segregation of duties for significant applications
- Issues in and approach for using SAS 70 examination reports
Popularity: 60% [?]
