TITLE

Disaster Recovery Planning: What Section 404 Audits Reveal

AUTHOR(S)
Hermanson, Dana R.; Ivancevich, Daniel M.; Ivancevich, Susan H.
PUB. DATE
December 2007
SOURCE
CPA Journal;Dec2007, Vol. 77 Issue 12, p60
SOURCE TYPE
Academic Journal
DOC. TYPE
Article
ABSTRACT
This article summarizes U.S. Sarbanes-Oxley Act section 404 internal control reports that reveal material weaknesses due to inadequate disaster recovery planning. According to the authors, Section 404 applies to public companies with over $75 million in public float. They advise that auditors evaluating internal control over financial reporting must consider key information technology-related risks and controls that affect financial reporting, including issues related to disaster recovery planning.
ACCESSION #
28099606

 

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