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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