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Systems Audit & Internal Control
This resource center will provide you with information and tools regarding the audit of information systems and internal control functions. High-profile corporate frauds and scandals have put the spotlight on internal controls. For publicly traded companies, the Sarbanes-Oxley Act was put in place to restore investor confidence and tighten internal control of financial reporting. Because information systems are integral to many financial processes, they are at the center of the compliance effort. The audit should include an appropriate examination of the systems to provide reasonable assurance that the information produced by the systems is valid and reliable (measurable, objective, relevant, accurate, and complete, in light of its intended use).
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