White Papers for Sarbanes-Oxley (SOX)

Remediation Fiction and Facts: A Business Based Guide to Remediation

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The objective of this paper is to allow for a complete understanding of a business-based remediation process. Understanding this process allows
for the proper application of business resources, and creates the proper perspective for taking and accepting risk.
This process will also help those public companies that are still struggling with how to develop the risk model and represent it with respect to the
business process. This application, in part, is required by the Sarbanes-Oxley Act (SOX) and its predecessor in the finance area, the Gramm-
Leech-Bliley Act (GLBA). These acts, as well as a great deal of international regulations, are based in the premises stated in BS7799 and adopted
into ISO17799. Within the United States, businesses use the COSO model to help determine their effectiveness in addressing and controlling risk
within the business's own risk model.

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