The Relationship Between Business Continuity and Sarbanes-Oxley
- Tags:
- Business Continuity,
- Sarbanes-Oxley,
- Regulatory Compliance,
- Regulations,
- Protiviti,
- Policies And Procedures,
- It Services,
- Human Resources,
- Government,
- Financial Accounting,
- ...
- Source:
- Protiviti
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Overview: What is the relationship between Sections 302, 404, and 409 of the Sarbanes-Oxley Act (SOA), and business continuity? In many situations, external auditors are providing inconsistent guidance regarding the issue. In addition, the terms 'data backup', 'contingency planning', 'disaster recovery', and 'business continuity' are being used: sometimes correctly, sometimes incorrectly, and sometimes interchangeably. Clearly, this issue is popular, but clarification is needed. This article throws light on this issue.
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