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Sarbanes-Oxley Regulations

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Under Sarbanes-Oxley regulations, which companies or industries are required to have internal controls for computer access? Which companies or industries are not required to follow these regulations? Would you recommend that companies, which are not obligated by the law, follow the computer access portion of the regulation? Why or why not?

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The solution discusses Sarbanes-Oxley regulations.

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Sarbanes-Oxley Regulations

Sarbanes-Oxley Regulations
Sarbanes-Oxley Regulations bound many public companies of accounting and IT industry that require having internal control for computer access within the company. At the same time, IT infrastructure and accounting professionals that audit financial statement of the public companies are also regulated by this act that aware them about mismanagement and accounting scandals that could be within the business due to lack of internal control over computer access. Internal control is an important aspect for public accounting companies and public auditing companies specially, that are providing services to other businesses (Hart, 2009). Sarbanes-Oxley regulations are corporate governance for all public treaded companies. These regulations also ...

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