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首页> 外文期刊>Communications of the Association for Information Systems >Holistic Compliance with Sarbanes-Oxley
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Holistic Compliance with Sarbanes-Oxley

机译：全面遵守《萨班斯法案》

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The theory underlying US securities laws is that investors are helpless without reliable information [Zelizer, 2002]. When Enron's collapse and other corporate frauds made it clear that "practically every element of our system of safeguards failed until it was too late to repair the damage," Congress reinforced those laws by passing the Sarbanes-Oxley (SARBOX) Act [O'Malley, 2002]. This new law demands that C-suite executives confirm their confidence in the quality and integrity of information generated by information systems by signing the figures off personally. Under SARBOX, the Securities and Exchange Commission holds executives accountable for reliable internal controls, record retention, and fraud detection. In turn, executives are looking to information systems and to IS auditors to help them meet their regulatory responsibilities. This article discusses SARBOX mandates and the intent of regulatory agencies. That understanding lays the foundation needed to develop holistic SARBOX compliance programs with information technology and business process improvements. Holistic compliance is an enterprise-wide and long-term approach that views the new law as opportunities to improve internal controls and public reporting. Holistic compliance stands in contrast to simply complying with the rules or silo compliance; i.e., efforts scattered throughout business silos. We identify SARBOX requirements ("sections") concerning IS and IS research. Research areas to achieve minimal compliance include methods for IS assurance and auditing, risk management, and electronic records management (ERM). Research in business intelligence, data warehousing and mining, and supply chain management are necessary for holistic compliance that improves competitive position. While research efforts in these areas are not new, regulations have made them more compelling and urgent issues for senior management.
机译：美国证券法的基本理论是，如果没有可靠的信息，投资者将变得无助[Zelizer，2002]。当安然（Enron）的倒闭和其他公司欺诈行为明确表明“实际上，我们的保障体系的每个要素都将失败，直到为时已晚，无法修复损害为止”，国会通过了萨班斯-奥克斯利法案（SARBOX）[O'Malley ，2002]。这项新法律要求高级管理人员通过亲自签署数字来确认他们对信息系统生成的信息的质量和完整性的信心。在SARBOX下，证券交易委员会要求高管负责可靠的内部控制，记录保留和欺诈检测。反过来，高管们正在寻求信息系统和IS审计员来帮助他们履行监管职责。本文讨论了SARBOX的职责和监管机构的意图。这种理解为开发具有信息技术和业务流程改进的整体SARBOX合规计划奠定了基础。整体合规是一种企业范围的长期方法，将新法律视为改善内部控制和公共报告的机会。整体合规与仅遵守规则或孤岛合规相反。即，工作分散在整个业务孤岛中。我们确定有关IS和IS研究的SARBOX要求（“部分”）。实现最低合规性的研究领域包括IS保证和审计，风险管理和电子记录管理（ERM）的方法。商业智能，数据仓库和挖掘以及供应链管理方面的研究对于整体合规性（提高竞争地位）是必要的。尽管在这些领域的研究工作并不新鲜，但法规已使它们成为高级管理人员更引人注目的且紧迫的问题。

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