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INFORMATION TECHNOLOGY REQUIREMENTS FOR COMPLIANCE WITH SECTION 404. INFORMATION TECHNOLOGY REQUIREMENTS FOR COMPLIANCE WITH SECTION 404 OF THE SARBANES-OXLEY ACT OF 2002

Автор:   Stephan H.
мягкая обложка
140 страниц
2009 год
Издательство:   Книга по Требованию
Цена:
2413 руб
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Описание:Each company has its own unique situation in meeting the compliance regulations of the Act. This method utilized individual interviews to elicit the intuitive information that was available from experts in the analyzed field. The method used in this study was the Delphi method. Finally, it was revealed the importance attributed to compliance with the Act, while investigating some of the problems experienced. Analysis of the data further indicated that IT departments have the capability to contribute to the compliance efforts, especially when there was a clear definition of their appropriate role. The problem faced by Information Technology departments is the lack of direction in complying with the Act. Section 404 of the Act addresses the requirement of effective internal controls regarding financial statement reporting being in place, and that external auditors attest that the management statement stating the existence and effectiveness of the controls is correct. Companies are struggling with how to supply management the necessary assurance that the internal controls are effective.


Orthomol Immun Junior Сила иммунитета на страже Вашего ребенка Orthomol Immun Junior Сила иммунитета на страже Вашего ребенка

2990 руб
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Dogs and Demons

Even so, academia is wide open compared with medicine, law, and other skilled professions. No foreign architect of stature, such as I. M. Pei, resides in Japan. Foreign architects come to Japan on short-term contracts, erect a skyscraper or a museum, and then leave. But subtle and sophisticated approaches to services and design – the core elements of modern building technology-cannot be transmitted in this way. Japan is left with the empty shells of architectural ideas, the hardware without the software. The second requirement for making use of information is a hungry public. As taught in the ancient Chinese classic IChing, the symbol of education is a claw over an egg: the parent taps on the egg from outside at the same moment that the chick pecks from the inside. In Japan, the chick is not pecking. In order for a business or a government agency to use information, the people in charge must realize they need it. But, soothed by the reassuring voice of Hal, surprisingly few executives recognize that their businesses or agencies are in a state of crisis ...»

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379 руб
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