关于萨班斯—奥克斯利法案ERP系统能告诉我们什么[外文翻译]

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1、外文翻译WhatERPsystemscantellusaboutSarbanes-OxleyMaterialSource:InformationManagement&ComputerSecurityVol,13No.4,　2005Author:WilliamBrown　FrankNasutiKeysectionsofSOXcompliancethatdirectlyinvolveITincludeSections302,404,409,and802(PCAOB,2002).Section302requi

2、restheofficersofthecompanytomakerepresentationsrelatedtothedisclosureofinternalcontrols,procedures,andassurancefromfraud.Section404requiresanannualassessmentoftheeffectivenessofinternalcontrols.Section409requiresdisclosurestothepublicona“rapidandcurrentb

3、asis”ofmaterialchangestothefirm’sfinancialcondition.Section802requiresauthenticandimmutablerecordretention.Asachangeagent,theSecuritiesandExchangeCommission(SEC)isveryeffectiveandwillassertitselfinthefutureifthesefoursectionsorothersectionsrequireadditio

4、nalcompliancemeasures(MeadandMcGraw,2004).TheSEChaseffectivelyimposedrequirementsforSOXonseniormanagementandsimultaneouslyalignedthesamerequirementsontheCIOandtheITorganization.ThescopeofimpactisnotlimitedtotheCEO,CFO,andauditor,norisitlimitedtoSECregist

5、rants(i.e.publiccompanies).MoreandmoreofSOX’sprovisionsarebecomingapplicabletoprivatecompaniesaswell(Heffes,2005).Moreandmorelendersandstatesareaskingprivatecompaniesaboutthestatusoftheirinternalcontrolenvironments.WhiletheCEOandtheboardofdirectorsareacc

6、ountableforoverallcorporatemanagement,SOXalsoimpactsontheITadministration,includingorganizationgovernance,theresponsibilitiesofCIOs,budgets,vendors,outsourcers,andbusinesscontinuityplans.Amongthemostwidelyhyped,intermsofimpacts,arereportingcontentandthet

7、imelinessofreports(Garretson,2003;Marlin,2003).CEOsandCFOsrequiretheirITorganizationstoprovidethemwithproofthatautomatedportionsoffinancialprocesseshaveappropriatecontrols,computergeneratedfinancialreportsareaccurateandcomplete,andanyexceptionsarebeingca

8、pturedandreportedtotheminatimelymanner(Kaarst-BrownandKelly,2005).Section404,inconjunctionwiththerelatedSECrulesandAuditingStandardNo.2establishedbythePublicCompanyAccountingOversightBoard(PCAOB)(2005),isdrivingpervasivech