SOX 合规与内部控制

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1、CosoluSOX合规与内部控制Version1.0Copyright©2007CosoluTopITServiceManagement!AgendaCosolu•SOX法案及404条款•内部控制•COSO内控框架•IT控制•COBIT框架•SOXIT合规Copyright©2007CosoluSOX法案Cosolu•美国国会2002出台《公众公司会计改革与投资者保护法案》，又被称作Sarbanes-Oxley法案。–第一章公众公司会计监察委员会–第二章审计师的独立性–第三章公司的责任–第四章强化财务信息披

2、露–第五章利益冲突的分析–第六章委员会的组成及其权利–第七章研究及报告–第八章公司欺诈及其刑事责任–第九章强化白领刑事责任–第十章公司纳税申报表–第十一章公司欺诈责任Copyright©2007CosoluSOX法案404条款－管理层对内部控制的评价Cosolu(a):RulesRequired(b):InternalControlEvaluationandReportingTheCommissionshallprescriberulesTheCommissionshallprescriberulesWit

3、hrespecttotheinternalcontrolWithrespecttotheinternalcontrolrequiringeachannualreportrequiredrequiringeachannualreportrequiredassessmentrequiredbyassessmentrequiredbybysection13(a)or15(d)ofthebysection13(a)or15(d)ofthesubsection(a),eachregisteredsubsection(

4、a),eachregisteredSecuritiesExchangeActof1934toSecuritiesExchangeActof1934topublicaccountingfirmthatpublicaccountingfirmthatcontainancontainaninternalcontrolreport,internalcontrolreport,preparesorissuesthepreparesorissuestheauditreportauditreportwhichshall—

5、whichshall—fortheissuershallattestto,andfortheissuershallattestto,and(1)statetheresponsibilityof(1)statetheresponsibilityofreporton,theassessmentmadereporton,theassessmentmademanagementforestablishingandmanagementforestablishingandbythemanagementoftheissue

6、r.bythemanagementoftheissuer.maintaininganmaintaininganadequateinternaladequateinternalAnAnattestationmadeunderthisattestationmadeunderthiscontrolstructureandprocedurescontrolstructureandproceduressubsectionshallbemadeinsubsectionshallbemadeinforfinancialr

7、eporting;andforfinancialreporting;andaccordancewithstandardsforaccordancewithstandardsfor(2)containanassessment,asof(2)containanassessment,asofattestationengagementsissuedorattestationengagementsissuedortheendofthemostrecentfiscaltheendofthemostrecentfisca

8、ladoptedbytheBoard.AnysuchadoptedbytheBoard.Anysuchyearoftheissuer,oftheyearoftheissuer,oftheattestationshallnotbethesubjectattestationshallnotbethesubjecteffectivenessoftheinternalcontroleffectivenessofthein