Accounting -Discuss the impact of the Sarbanes-Oxley Act on the AIS’s of small public companies

| January 30, 2017

Question
Discuss the impact of the Sarbanes-Oxley Act on the AIS’s of small public companies. Remember, some public companies are so small that they have only a few employees.

Thoughts to consider:

1. Is compliance worth it? Maybe better to go private?
2. What are the AIS requirements for SOX compliance for small public companies?
3. Can you find any examples on the web?
4. Do you have any personal experience with the issue?
5. Is using an ASP (Application Service Provider) always the best choice? When is it, and when is it not?
6. What are some specific software options? How will those options assist with compliance?
7. How do the various standards (e.g., COBIT) relate to small public companies?

These are just thoughts to kick off the discussion. Please don’t view them as questions that you have to answer.

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