2025年1月2日 · The Sarbanes-Oxley Act of 2002 (SOX) was passed by the United States Congress to protect the public from fraudulent or erroneous practices by corporations or other business entities. The law is named after Paul Sarbanes and Michael Oxley, the two congressmen that drafted it.

SOX compliance is the act of adhering to the financial reporting, information security and auditing requirements of the Sarbanes-Oxley (SOX) Act, a US law that aims to prevent corporate fraud. To be SOX compliant, public companies doing business in the US must: Implement internal controls to protect financial data from tampering.

Learn how to develop and implement a strategy for IT SOX compliance, including what's required, common obstacles and expert tips.

2022年6月7日 · The Sarbanes – Oxley Act / or SOX is an American federal law of 2002 which seeks to establish investor confidence after several corporate and accounting scandals. It aims to protect investors by creating internal controls over financial reporting to facilitate the accuracy and reliability of financial information and disclosures.

SOX 法案旨在通过对组织如何保护财务记录不被篡改制定严格的监管规定，并使审计师更加独立于客户，从而防止公司欺诈行为。 该法案涉及的内容非常广泛和全面，共包括 11 条。 其一些最显著的影响包括： 创建上市公司会计监督委员会 (PCAOB)。 加强财务报告要求。 让公司高管亲自负责财务披露和控制。 提高外部审计师和分析师的独立性。 保护举报人。 SOX 法案成立了 PCAOB，这是一家非营利性公司，负责制定财务审计标准，并对审计上市公司的会计师事务 …

2011年3月19日 · 同时在sox中提到了主要控制it控制点，如信息安全、业务的流程、数据的备份及灾难恢复。 sox的基本条文非常简单，于是推荐了coso等一些控制措施框架，在coso的框架中有一半是和it直接相关的。 三、it审计：

2024年5月16日 · SOX controls are those controls that are relevant to SOX. What does that mean, exactly? The Sarbanes-Oxley Act has a specific jurisdiction — that is, it governs requirements about how internal control structures should support accurate, honest, and trustworthy financial information reporting.

2022年2月23日 · In this 5-minute guide to ITGC for SOX compliance you’ll learn the process for creating robust ITGC standards that external auditors will smile about. Here’s what we’ll cover: Who is legally responsible for ITGC? ITGC for SOX compliance checklist; The importance of cross-functional collaboration for ITGC ITGC GUIDE:

2022年8月3日 · Effective SOX programs offer benefits that go beyond compliance. Establishing a robust system of internal IT controls can help companies prepare for SOX as well as serve as a springboard for IPO success by developing a sound system of governance and risk management that enables responsible growth.

2024年2月29日 · SOX（即Sarbanes-Oxley法案）在IT信息系统中的应用原则主要关注于确保财务报告的准确性和可靠性，以及加强公司的内部控制。 以下是SOX在IT信息系统中的应用原则：