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S. Chan
Mapping COSO and COBIT for Sarbanes‐Oxley compliance
Committee of Sponsoring Organizations of the Treadway Commission (COSO)
Internal Control – Integrated Framework
M. Oliverio (2001)
Internal control—integrated framework: who is responsible?Critical Perspectives on Accounting, 12
Martin Coe (2005)
Trust Services: A Better Way to Evaluate I.T. Controls: Fulfilling the Requirements of Section 404Journal of accountancy, 199
Basel II Accord
International Convergence of Capital Measurement and Capital Standards
IT Governance Institute of the Information Systems Audit and Control Association (COBIT)
Governance, Control and Audit for Information and Related Technology
Sarbanes‐Oxley Act
Public Company Accounting Reform and Investor Protection Act
M.J. Coe
Trust services: a better way to evaluate IT controls
Purpose – This paper aims to consider a number of key laws and regulations that have implications for information management and internal control systems. Design/methodology/approach – The paper is a discussion of the key laws and regulations. It also considers a number of frameworks that may be useful for assessing compliance with applicable laws and regulations. Findings – Organizations worldwide are impacted by an increasing number of laws and regulations. Many of them have important implications for information management and internal control systems even though they may lack explicit references to information management. This is because information technology (IT) has become pervasive in modern organizations, and it is self evident that awareness of applicable laws and regulations, along with their potential impacts on information management systems, is critical for compliance. Originality/value – The paper shows how the increasing number of laws and regulations impact on the information management functions of organizations in a variety of ways.
Information Management & Computer Security – Emerald Publishing
Published: Mar 1, 2006
Keywords: Information; Data security; Information management; Regulation; Laws
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