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Managing SOX in the age of SOA

Service-Oriented Architecture (SOA), the core of such major product suites as Microsoft's .NET, and BEA's AquaLogic, is a potential boon to business productivity. However, the very openness of SOA can disrupt the internal controls over financial reporting required by Section 404 of Sarbanes Oxley Act (SOX), the 2002 federal law that was enacted in the wake of the Enr......

Full article >>> perating instructions using the open standard of Web services. And they have taken advantage of the universal "machine-to- machine" interoperational capability of SOA and enabled customers to have direct, programmatic access to their ordering systems. However, while SOA may be great for business owing to its flexibility, it can fracture internal controls.



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Full article >>> ess over the Customer Portal. Internal controls relating to revenue recognition, as depicted in Table 1, were based on a process of authenticating and authorizing those individual users against an identity store that was under the control of the company. In the new SOA, the "users" of the customer hub are actually the ERP systems of its customers. There are people using those ERP systems, of cours......

Full article >>> controls and problems with Sarbanes Oxley compliance.


Hugh Taylor is vice president of marketing at SOA Software. He is the co-author, of Understanding Enterprise SOA (Manning, 2005)and the upcoming The Joy of SOX (Wiley 20......

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Source:wistechnology.com By Hugh Taylor 05/01/06


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