| Summary: | 碩士 === 國立交通大學 === 資訊管理研究所 === 96 === Sarbanes Oxley Act Section 404 (SOX 404), thanks to emphatic compelling by Securities and Exchange Commission (SEC), has been playing a decisive role in quality and transparency of Enterprise Resources Planning (ERP) financial modules within multinational corporations. SOX 404 requires a company to document and evaluate the effectiveness of internal controls and procedures as well as any changes that may materially affect internal control over financial reporting through an external auditor to attest management’s assertions in the annual report.
This study is aimed at identifying the existing deficiencies residing in each financial module of the case company, proposing applicable system enhancements for the case company to comply with SOX 404, and evaluating possible improvements rendered by the enhanced system in fortifying internal control strength, SOX 404 compliance efficacy, and quality of financial reporting through the comparison analysis.
A distinguished and leading multinational corporation in personal peripherals industry will be selected as a real case study to address the purpose of the research by demonstration with a popular ERP system — Oracle.
The findings and inductions of this study by pros and cons in a nutshell could be regarded as treasurable experience and stimulative feedbacks for management concerned of other multinational corporations in the same industry to drive the compliance of SOX 404.
|
|---|
