Definition of Sarbanes Oxley
Defined as: The act that was designed to review dated legislative audit requirements. The goal of the act was to protect investors by improving the accuracy and reliability of corporate disclosures. The act covers issues such as establishing a public company accounting oversight board, auditor independence, corporate responsibility and enhanced financial disclosure.
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Sarbanes Oxley
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Unix and Sarbanes-Oxley: a Management and Auditors Guide
This document is designed to assist auditors of publicly traded companies and Security Exchange Commission (SEC) registrants to comply with the Sarbanes-Oxley act ("the act") by reviewing the generally accepted IT control framework called Cobit-12 and applying it towards a Unix environment. This document can also be used by management to understand the requirements that their auditors will be looking for when they perform their compliance tests.
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