Sox Compliance: Eleven Essential Controls for Sme
Journal Title: IOSR Journals (IOSR Journal of Computer Engineering) - Year 2016, Vol 18, Issue 4
Abstract
Abstract: Sarbanes-Oxley (SOX) act, was enacted in 2002, in the wake of large accounting scandals ENRON and WORLDCOM .Especially for SMEs (small to mid-sized enterprises) that can benefit from implementing the control objectives, for governance, compliance and improved security. SOX compliance did not gave detailedrequirements for IT compliance, therefore many auditors adopted COBIT and COBIT guidelines to comply with SOX. This research discusses the latest sox developments in the SME, key findings from ISACA study and COBIT control objectives to satisfy internal IT controls .This compliance escalates and maps out internal it controls that protect information assets.
Authors and Affiliations
Utkarshni Sharma
Keywords
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