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The role of IT in Sarbanes-Oxley Section 404

If you have been following the news recently, you have probably heard about the collapse of Refco, the commodities trading firm that filed for bankruptcy after being accused of allegedly hiding a $430 million bad debt from its shareholders.

Refco's CEO has been arrested, and while his innocence or guilt remains to be determined, Refco provides us with an ex......

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How, then, can a public company institute internal controls that can find needles amongst needles? Invariably, internal controls are derived in large part from the IT systems that support the business transactions that are subject to those controls. Controls are not only about IT, but there is IT in virtually all significant internal controls. This makes for good news and bad news from......

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hugh.taylor@soa.com) is the vice president of marketing at SOA Software.


The opinions expressed herein or statements made in the above column are solely those of the author and do not necessarily reflect the views of The Wisconsi......

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Source:wistechnology.com By Hugh Taylor 01/04/06


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