A Research On Access And Resource Control Model Complying With Sarbanes-Oxley Act

SOX Act is the abbreviation of Sarbanes-Oxley Act. It is an act to enhance corporation's control, leverage governance level and help investors to rebuild their confidence for the market. The term 302 and 404 need the cooperation and adaptation of information systems. In the IT governance standards, COSO and COBIT are the most accepted and standardized assessment standard. This essay starts from the points mentioned above and focus on SOX's impact and requirement on corporate information system's access control and resource management. Then it analyzes the function and requirement to comply with SOX. Finally, the essay concludes with SOX Complier, which is designed for SOX compliance under the SOA framework. SOX Complier combines access analysis and audit monitoring functions. It provides systematic components for information systems and management staffs within corporate and helps corporate information system to leverage security and efficiency and lower the SOX Compliance cost though which corporate could comply with SOX faster and better.