Sarbanes Oxley (SOX), Japanese SOX and Canadian SOX simple comparison
Confuse about a lot of Sarbanes Oxley (SOX) version? here is a simple comparison between Sarbanes Oxley (SOX), Japanese SOX and Canadian SOX
| Area | SOX | CSOX | JSOX |
| Release | 2002 | 2003 | 2006 |
| Others Name | SOX, SOA, Sarbos (misspelling with Sarbanes Oaxley, Sarbannes) | Bill 198 | Financial Instruments and Exchange Law |
| Driver | Enron, Arthur Andersen Scandal | - | Kanebo, Livedoor, and Murakami Scandal |
| Fundamental Difference | Section 404 | Not only cover financial reporting and disclosure; it also includes areas of the government such as corporate disclosure, auto insurance and tax. | The Japanese version focuses more on IT Controls and less on IT Governance than the American version. |
any other opinion? do you agree with the mapping?
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