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
|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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