国外简约大气的PPT模板经典.pptVIP

优选 * A Readiness RoadmapPlan Scope Key Considerations In-scope vs out-of-scope systems Opportunities for improvement Prevention, identification and detection of fraud Key Components Financial reporting processes Initiating Recording Processing Reporting Classes of transactions Non-routine and systematic Understand the financial reporting process and identify the information systems and related resources that are used. 优选 * A Roadmap for CompliancePerform Risk Assessment Key Components IT Risks Quality and Integrity failure Security failure Availability failure Risk assessment Probability of failure Impact to the business Key Considerations Specific risk areas Data validation Data conversion Interfaces Management reports Complex or critical calculations Spreadsheets Identify risks associated the information systems and related IT resources (ie. what could go wrong?) 优选 * A Roadmap for ComplianceIdentify Significant Controls Key Components Application controls Embedded within business processes Directly support financial assertions General controls Program development Program changes Program operations Access control Key Considerations Control framework - CobiTTM Revised – April 2004*** 12 primary control objectives at the process level Control environment questionnaire for entity level Identify application and general controls 优选 优选 优选 优选 优选 优选 优选 优选 The Importance of IT Controls to Sarbanes-Oxley Compliance.  优选 * 优选 * Provide a high-level overview of Sarbanes-Oxley and the internal control certification requirements Discuss the importance of information technology in internal control over financial reporting Describe how the Sarbanes-Oxley section 404 rules impact information technology Provide an overview of the Cobit IT control framework Provide an example of a readiness program roadmap Summarize the importance and impact of IT controls to Sarbanes-Oxley compliance Today’s Objectives 优选 * Setting the Stage 优选 * Setting the Stage What is internal