New Rules For Audit Committees (Perspective In Sarbox Internal Control)

Abstract

Accountants have a role to evaluate internal controls into automated information systems, in the Sarbanes-Oxley Act. Competence in the field of IT (Information Technology) and the automation of internal control are required tasks for the evaluation. Accountants have limited exposure to IT and automation in their professional training. To prepare accountants in evaluating automated internal controls and also to strengthen internal controls of accounting information systems, this paper discusses the modeling and implementation of automated internal controls in Relational Database Management Systems. The strengthening of automated internal controls benefits disciplines such as accounting, business management, and IT.