Conclusion: SOX impact on Process Deliverables
Process and Owner deliverable
The process and ownership deliverable is concerned
with:
 |
Describing the process |
 |
Agreeing ownership |
Given this deliverable is concerned mainly with the
“what” not “how”, the impact of SOX is not so profound at this stage. What
is important to define for the process and ownership level to satisfy SOX
is:
 | Identification of role and appropriate
assignation of responsibility to it |
 | Identification of risk areas and acceptance of
ownership of named (but not designed) controls to mitigate them |
Process Design deliverable
The Process Design deliverable is concerned with:
 |
Describing the procedural steps |
 |
Agreeing responsibility and handover |
 |
Defining interaction between parties |
 |
Formalising delivery and control |
As is described in the previous sections, it can be
seen that the majority of the areas mandated by SOX will pertain to this
deliverable as this is concerned mainly with the “how” not the “what”.


© 2002-2007 Codel Services Ltd
This paper has been prepared
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