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Using control patterns in business processes compliance
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Generation of business process models for object life cycle compliance
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A conceptually rich model of business process compliance
APCCM '10 Proceedings of the Seventh Asia-Pacific Conference on Conceptual Modelling - Volume 110
Norm compliance in business process modeling
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Efficient audit-based compliance for relational data retention
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Achieving life-cycle compliance of service-oriented architectures: open issues and challenges
DPM'09/SETOP'09 Proceedings of the 4th international workshop, and Second international conference on Data Privacy Management and Autonomous Spontaneous Security
On enabling integrated process compliance with semantic constraints in process management systems
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APCCM '12 Proceedings of the Eighth Asia-Pacific Conference on Conceptual Modelling - Volume 130
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The Sarbanes-Oxley Act instituted a series of corporate reforms to improve the accuracy and reliability of financial reporting. Sections 302 and 404 of the Act require SEC-reporting companies to implement internal controls over financial reporting, periodically assess the effectiveness of these internal controls, and certify the accuracy of their financial statements. We suggest that database technology can play an important role in assisting compliance with the internal control provisions of the Act. The core components of our solution include: (i) modeling of required workflows, (ii) active enforcement of control activities, (iii) auditing of actual workflows to verify compliance with internal controls, and (iv) discovery-driven OLAP to identify irregularities in financial data. We illustrate how the features of our solution fulfill Sarbanes-Oxley requirements using several real-life scenarios. In the process, we identify opportunities for new database research.