us-federal · 2002

Sarbanes-Oxley Act of 2002

SOX mandates cybersecurity controls around financial reporting for publicly traded companies. Section 404 requires management and external auditors to assess internal controls over financial reporting, which includes IT general controls and cybersecurity measures protecting financial systems. The SEC and PCAOB oversee compliance.

Resumo editorial. Para o texto oficial, consulte a fonte oficial.

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