The Sox Act was created to enforce regulations within publicly held companies qualifying international
organizations and financial service companies.
The three Sachs sections that you should be concerned about for the exam are sections 3 2 4 0 4 and
409 Section 3 02 talks about corporate responsibility for financial reports section 404 is for management
assessment of internal controls and Section 4 09 is for real time issue or disclosures.
If an organization needs to be Sock's compliance then they need to make sure that they have the following
audit requirements.
Specifically Sock's sections 3 to 400 foreign 4:9 must be monitored logged and audited.
So we have internal controls network activity database activity logging activity such as success and
failures account activity user activity and information access.
Both of these links are available in the resources for this lecture.
So if you would like to review more SoCs information you can do so from there.