Transcription of COSO Framework 2013 SOX Compliance - ISACA
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COSO Framework 2013 SOX Compliance - ISACA
coso Framework 2013 & SOX Compliance Roxanne L. Halverson, CISM, CGEIT Atlanta ISACA Geek Week August 19, 2013 2 What s Happened On May 14, 2013 , after a little more than 20 years the Committee of Sponsoring Organizations of the Treadway Commission (a/k/a as coso ) has revised its widely used 1992 Framework to update it for the modern realities of how business is carried out two decades later, especially with respect to how technology is used in business. coso specifically set its transition date and determined it will no longer make its earlier version available after December 15, 2014 to facilitate a transition. 3 Call to Action Each publicly traded company subject to SOX Section 404 Compliance must gain senior management s alignment & support, assess the impact of the Framework on existing SOX Compliance activities and then complete a timely transition to the updated Framework no later than December 15, 2014 4 Background Authored by PwC under the direction of coso Widely adopted by organizations around the world coso developed the related illustrative document
COSO Framework 2013 & SOX Compliance Roxanne L. Halverson, CISM, CGEIT Atlanta ISACA Geek Week – August 19, 2013
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