October 2015
Intermediate to advanced
416 pages
13h 42m
English
book
Software Quality Assurance
by Ivan Mistrik, Richard M Soley, Nour Ali, John Grundy, Bedir Tekinerdogan
Content preview from Software Quality Assurance
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Chapter 14
Exploiting the synergies between SQA, SQC, and SPI in order for an organization to leverage Sarbanes Oxley internal control budgets
I. Fleming, SQA.net, USA; SugarCRM Inc., Cupertino, CA, USA
Abstract
It has been estimated that for Sarbanes Oxley the average cost of compliance for a Fortune 1000 company was US$5.9 million in the first year of implementation. Although these SOX compliance costs are essentially for quality assurance (audit) activities there is no mandate, or expectancy, for process improvement within the regulation itself.
Compliance with SOX, Section 404 top-down risk assessment, involves an organization establishing internal controls that provide evidence that certain processes, including IT processes such as regression ...
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