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Overview:
The Sarbanes-Oxley Act of 2002 (SOX) was passed to protect investors and prevent financial wrongdoing by public corporations, by improving the financial integrity, transparency, and reliability of corporate disclosures. SOX requires corporate officers and managers to not only certify financial results, but to demonstrate that their record-keeping is correct, not subject to manipulation, and open to audit. To help IT organizations with SOX compliance, the Information Systems Audit and Control Foundation and the IT Governance Institute developed COBIT (Control Objectives for Information and related Technology). COBIT defines a set of Control Objectives, as well as a set of prepared questions and check-lists to guide IT organizations in the development of internal controls and processes.
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| Format: | Size: | 1,321 KB | |
| Date: | Mar 2006 | ||
| Pages: | 8 |
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