2010-internal-controls-study-of-technology-companies.pdf

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1、electronics,software&services2010InternalControlsStudyofTechnologyCompaniesfourthannualsurveykpmg.comContentsIntroductionExecutiveSummary1KeyFindings2DetailedFindings3AboutKPMGLLP26ContactUs262010internalcontrolsstUDYoftecHnoloGYcoMPanies•foUrtHannUalsUrveYIntroductionKPMGllPispleasedtopresen

2、tthefindingsfromits2010InternalControlsStudyofTechnologyCompanies.sponsoredbyKPMG’selectronics,software&services(ess)industrypractice,thisstudyprovidesprocess-levelinformationofsarbanes-oxley404(s-o404)internalcontrolsprogramsmanagedbysmall,mid-sized,large,andthelargesttechnologycompanies.alt

3、houghmanyorganizationshaveconductedvariouss-o404surveys,webelieveourstudyisuniquewithitstechnologyindustryfocusandpresentationofdetaileddataonthenumberofcontrolsbysubprocess.thisreportpresentssummaryfindingsandkeymeasuresfromthesurveydata.itsobjectiveistohelpparticipantsassesstheircompany’ss-

4、o404programsrelativetotherestoftheindustryandtohelpcompaniesrealizeadditionalvaluefromtheirs-o404complianceinvestment.©2010KPMGllP,aDelawarelimitedliabilitypartnershipandtheU.s.memberfirmoftheKPMGnetworkofindependentmemberfirmsaffiliatedwithKPMGinternationalcooperative(“KPMGinternational”),as

5、wissentity.allrightsreserved.PrintedintheU.s.a.theKPMGname,logoand“cuttingthroughcomplexity”areregisteredtrademarksortrademarksofKPMGinternational.22599nss1

6、2010internalcontrolsstUDYoftecHnoloGYcoMPanies•foUrtHannUalsUrveYExecutiveSummarythe2010InternalControlsStudyofTechnologyCompaniesisthef

7、ourthannualstudyonprocesslevelinternalcontrolsintechnologycompanies.similartopreviousstudies,thereportisdesignedtohelpparticipantsbetterunderstandwheretheircompanystandsrelativetopeerorganizationsandtoassistwithcontinueds-o404complianceplanning.Manyofthecompaniesthatparticipatedinthissurveyha

8、veparticipatedinthethreeprevioussurveysandfoundtheresultstobevalu-ableinhelpingthemmanageongoingcompliancechallenges.theresultswerederivedfromaweb-trackedseparatelyin2009.thesurveybasedsurveythatwasconductedfromencompassedcompaniesfromtheJune