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Full-Text Articles in Public Administration
Disaster Recovery Planning: What Section 404 Audits Reveal, Dana R. Hermanson, Daniel M. Ivancevich, Susan H. Ivancevich
Disaster Recovery Planning: What Section 404 Audits Reveal, Dana R. Hermanson, Daniel M. Ivancevich, Susan H. Ivancevich
Faculty and Research Publications
This article summarizes U.S. Sarbanes-Oxley Act section 404 internal control reports that reveal material weaknesses due to inadequate disaster recovery planning. According to the authors, Section 404 applies to public companies with over $75 million in public float. They advise that auditors evaluating internal control over financial reporting must consider key information technology-related risks and controls that affect financial reporting, including issues related to disaster recovery planning.
Education And Hispanics In Hypergrowth Areas: The Georgia Question In American Schooling, Robert A. Devillar, Binbin Jiang
Education And Hispanics In Hypergrowth Areas: The Georgia Question In American Schooling, Robert A. Devillar, Binbin Jiang
Faculty and Research Publications
No abstract provided.