Rethinking internal controls
Service Oriented Architecture (SOA) is at the heart of many major IT initiatives and vendor offerings. However, while SOA has the potential to deliver business value through streamlined application integration, as well as integration with partners and suppliers, the open nature of SOA has the potential to cause problems with Sarbanes-Oxley compliance. This article will look at compliance issues inherent in developing an SOA. Using a practical example, we'll examine COSO Control Objectives, Risks, and their supporting IT systems from the perspective of Sarbanes-Oxley compliance.
This article is meant to help IT professionals, corporate managers, and auditors understand two complex and interconnected sets of activity in the world of corporate computing: Sarbanes-Oxley (SOX) and SOA. Both SOX and SOA are emerging as major areas of focus - some might say distraction - for a growing number of people involved in information technology, management, and audit.
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