SAP - TINET - Tarragona Internet

SOX Costs Now ................................................................................... In the early years, SOX cost. ...

Other Laws You Need to Know About ....................................................... In 1988, prior to SOX, the U.S. govern ...

Australia’s CLERP-9 ............................................................................ The Corporate Law Economic Refo ...

Functions converge, processes become streamlined and standardized The reduction of needless complexity Strengthening weak lin ...

Chapter 5 Fraud, Negligence, and Entropy: What Can Go Wrong and How to Prevent It In This Chapter
Describing fraud
Defining ne ...

Defining Fraud .............................................................................................. Fraudis a delibera ...

U.S. law states that fraud requires specific intent— you have to know that you are intentionally violating a law or regulation. ...

Shooting the messenger: Demeaning or penalizing people who bring risks to management’s attention Brushing it off:Rationalizing ...

Another type of fraud involves outright theft of goods from the company. Say that in the procurement process, an order is create ...

Both of these jobs effectively placed Leeson in the position of being in charge of both the front- and back-office workings of B ...

Negligence: More Likely Than Fraud ......................................................... U.S. law defines negligenceas actin ...

fraud or gross negligence occurs, but a company makes errors and omissions. This kind of lack of control is very expensive to co ...

Thinking like an auditor..................................................................... SOX requires public companies to d ...

114 Part II: Diving into GRC ...

Chapter 6 Access Control and the Role of Roles In This Chapter
Understanding access control
Defining roles
Getting IT and bus ...

Access control is a gatekeeper function that patrols system access, ensuring that these myriad holes, these places where violati ...

and promise to bring it back. This was definitely primitive, but there was a record of who had what access and to where. And if ...

The roles revolution........................................................................... As the number of users increased ...

lot harder. If an auditor has 50 roles to check, that’s pretty simple, though each one might be complex. But when almost every u ...

When IT attempts to communicate problems to business, the same type of communication problem ensues. For example, if IT decides ...