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Corporate Information Security and Privacy Regulation (The Sarbanes-Oxley…
Corporate Information Security and Privacy Regulation
The Enron Scandal and Securities-Law Reform
Why is Accurate Financial Reporting Important?
Forms that a public company must fill
Form 10-Q (Quarterly report)
Form 8-K (Current report)
Form 10-K (Annual report)
Important for investors to know
The Sarbanes-Oxley Act of 2002
Scope
Applies to publicly traded companies that must register with the SEC
Main requirements
Document retention
Certification
Public company accounting oversight board
Purpose
Protect shareholders and investors from fraud
Oversight
The Securities and Exchange Commission
Compliance and Security Controls
GAIT
ISO/IEC Standards
COBIT
NIST Computer security guidance
SOX Influence in Other Types of Companies
Audit committee
Conflicts of interest
Independent directors
Corporate Privacy Issues
Privacy of customer data
Privacy of corporate data
Privacy of employee data