Earticle

초록

영어

The Sarbanes-Oxley (SOX) Act is a United States federal law enacted on July 30, 2002 in response to a number of major corporate and accounting scandals including those affecting Enron, Tyco International, Adelphia, Peregrine Systems and WorldCom. This paper discusses the effects of Sarbanes-Oxley (SOX) Act on corporate information security governance practices. The resultant regulatory intervention forces a company to revisit its internal control structures and asses the nature and scope of its compliance with the law. This paper reviews the implications emerging from the mandatory compliance with Sarbanes-Oxley (SOX) Act. Issues related to IT governance and the general integrity of the enterprise are also identified and discussed. Industry internal control assessment frameworks, such as COSO and COBIT, are reviewed and their usefulness in ensuring compliance evaluated.

목차

Abstract
 1. Introduction
 2. Corporate & IT Management
  2.1 IT Governance
  2.2 Role of Internal Controls
  2.3 Internal Control Objectives
  2.4 The COSO framework
  2.5 COBIT
 3. The Sarbanes-Oxley Act
  3.1 SOX Titles
  3.2 The impact of Sarbanes-Oxley Sections on IT
 4. IT controls and the Sarbanes-Oxley Act (SOX)
 5. Emergent Issues
 6. Key Findings
 7. Conclusion
 References

저자

• Rosslin John Robles [ School of Multimedia, Hannam University, Daejeon, Korea ]
• Min-kyu Choi [ School of Multimedia, Hannam University, Daejeon, Korea ]
• Sung-Eon Cho [ Dept of Information Communication, Sunchon Univerity, Sunchon, Korea ]
• Yang-seon Lee [ Dept of Information Communication, Sunchon Univerity, Sunchon, Korea ]
• Tai-hoon Kim [ Fumate Inc., Daejeon, Korea ]

참고문헌

발행기관

간행물

표지보기 관심저널 등록

• 간행물명

  International Journal of Smart Home

• 간기

  격월간

• pISSN

  1975-4094

• 수록기간

  2008~2016

• 십진분류

  KDC 505 DDC 605