Surfing the SOX Wave Thanks to CMMI

摘要

In the wake of the Enron and WorldCom scandals, a new era of corporate governance has begun, focusing on accountability, responsibility, transparency, and ethical behavior. In the US, Congress passed the Sarbanes-Oxley Act, the objective of which is to certify that corporate financial statements are reliable by placing increased personal responsibility on senior management and ensuring that their behavior matches the responsibilities they have accepted. As IT supports the business processes, IT is once again a major player in the survival of the organization. IT management processes, through the IT general controls (ITGCs), must provide reasonable assurance that "undesired events will be prevented or detected."