International application of SOX regs 464
DTH last edited by
Would SOX IT requirements apply to a US based Corp owned facility in China running an Oracle 10.7 environment?
Denis last edited by
holger last edited by
…but the crucial point wouldn’t be Oracle…
autofreak last edited by
Would SOX IT requirements apply to a US based Corp owned facility in China’ Yes, if the facilty was part of a significant process for financial reporting.
lekatis last edited by
Questions to consider:
Is an IT process in China critical to the business, directly or indirectly related to the timely production of financial reports?
Is an IT activity connected with an important account?
Is the Oracle environment connected with other systems, and how?
Are there internal firewalls and segmentation?
What about trust relationships between domains?
Is this IT process managed by a third-party outsourcer?