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How does SOX change IT?
Author(s) -
Damianides Marios
Publication year - 2004
Publication title -
journal of corporate accounting and finance
Language(s) - English
Resource type - Journals
eISSN - 1097-0053
pISSN - 1044-8136
DOI - 10.1002/jcaf.20054
Subject(s) - checklist , compliance (psychology) , accounting , business , affect (linguistics) , sarbanes–oxley act , psychology , social psychology , cognitive psychology , audit , communication
The Sarbanes‐Oxley Act (SOX) will affect all computer systems involved in financial reporting. But exactly what does this mean? What must companies change to be in compliance? The article also features a comprehensive IT SOX checklist. © 2004 Wiley Periodicals, Inc.