Internal audit operations for Sarbanes Oxley compliance
US7523053B2 · kind B2 · utility
Assignee
Inventors
Key dates
| Filing date | Apr 25, 2005 |
| Grant date | Apr 21, 2009 |
| Priority date | — |
| Expiry date | May 21, 2026 |
Classification
- Technology area (CPC G)Physics
- CPC primaryG06Q40/12
- WIPO fieldIT methods for management
- WIPO sectorElectrical engineering
Abstract
A system provides audit opinions on an enterprise's organizations, processes, risks, and risk controls. The system first evaluates the enterprise's set of risk controls. The audit opinions of the set of risk controls are used to evaluate the set of risks associated with the set of risk controls. The audit opinions of the set of risks and of the set of risk controls are in turn used to evaluate the set of processes associated with the set of risks. Finally, all of these audit opinions are used to evaluate the set of organizations associated with the set of processes. The system streamlines the evaluation of risk by determining suggested audit opinions. Suggested audit opinions for a given item can be determined from audit opinions previously determined and associated with the given item. Rules can be defined for a given item to specify how to determine the suggested audit result.
Source: USPTO / EPO open patent data. Objective bibliographic and citation counts.