Re: SOX Reporting Requirement

From: Jared Still <jkstill_at_gmail.com>
Date: Thu, 4 Sep 2014 08:23:17 -0700
Message-ID: <CAORjz=OA7XVgZ9xCrFrqHargctXOBvR=4PyP6pzrT7ovzzAZTg_at_mail.gmail.com>

On Thu, Aug 28, 2014 at 10:40 AM, Frits Hoogland <frits.hoogland_at_gmail.com> wrote:

> If you actually look at what is in SOX itself, you might be surprised.
> There is no implementation description.
>
> In my experience the audit requirements which the auditor requests are
> most of the time based on the imagination of the auditor.
>
> Hint: you might want to ask where the requested implementation is
> specifically detailed black on white.
>

That is my experience as well.

At my previous employer we went through a number auditors before settling on one to help write the SOX rules and implement them.

Even after the rules are written they are subject to interpretation.

Jared Still
Certifiable Oracle DBA and Part Time Perl Evangelist Sr Oracle DBA at Pythian
Pythian Blog http://www.pythian.com/blog/author/still/ Oracle Blog: http://jkstill.blogspot.com Home Page: http://jaredstill.com

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Received on Thu Sep 04 2014 - 17:23:17 CEST