Digital Signatures 337



  • Can anyone tell me if there are any SOX requirements for the use of Digital Signatures for documents that are sent across the internet to a company?



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  • SOX does not specifically have requirements for any particular control techniques. What it does require is that the CEO and CFO sign off on a quarterly and annual basis that there are adequate controls in place over financial systems and that they are working effectively (not the exact wording, but that’s the gist of it).
    That said, the decision as to whether or not there is a requirement for using something like digital signatures has to be based on a risk analysis of the sort of information being communicated and whether or not it has an impact on the financial statements of the company.


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