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To what extent do the provisions of the SOX Act contribute to overall COBIT objectives?

1. ‘Continuous audits should be viable tools to satisfy the regulatory bodies’ requirements in the area of corporate reporting.’ Discuss this statement and how continuous audits could have been effective in preventing the financial reporting and auditing failures that occurred at the beginning of the twenty-first century. Is continuous auditing an attainable goal?

2. Discuss the COBIT objectives in relationship to the COSO components of internal control systems within an entity. To what extent do the provisions of the SOX Act of 2002 contribute to overall COBIT objectives?

Solution:

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