出版社：International Association for Computer Information Systems
摘要：n today's highly networked corp orate world , in formation is undeniably among enterprise's most valuable assets. I nformation Technology (IT) has taken the additional responsibilities for business support and report generation . The 'new' economy has given way to 'now' economy or real - time economy. This has resulted in a substantive acceleration of business m easurement, assessment, reporting, and decision making processes. T o what level the compliance evaluation programs must be implemented in the company, or government agency to assure pre cision, quality, efficiency, and effectiveness of operations needs to be analyzed . Too often, the system designers and/or the packaged systems focus on the financial reporting output to the neglect of the internal reporting needs. Even though Sarbanes - Oxle y ( SOX ) compliance at first may seem to be an accounting and auditing matter, IT is at the heart of the issue. This is because the accuracy of financial reports relies in large part on decisions made by IT professionals In this paper, we analyze some of th e factors that are critical to compliance and reporting issues and propose a set of recommendations which in addition to compliance, can pave the way for better business reporting.
关键词：Information Technology Controls; ; Information Technology Governa ; nce ; ; ; Sarbanes ; - ; Oxley ; Compliance; ; Real Time Economy
