Timeline (2012³â ÀÌÈÄ) |
Large Accelerated Filers (½Ã°¡ ÃÑ¾× $700M ÀÌ»óÀÎ »óÀå ȸ»ç) |
Accelerated Filers (½Ã°¡ ÃÑ¾× $700M ÀÌÇÏÀÌ¸é¼ $75M ÀÌ»óÀÎ »óÀå ȸ»ç) |
---|---|---|
1-3 years | BIG 4ȸ°è¹ýÀÎ ¶Ç´Â ¼¼ÄÁµå Ƽ¾î ȸ°è¹ýÀÎÀÌ ÁÖµµÀûÀ¸·Î µµÀÔ ÇÁ·ÎÁ§Æ® ÁøÇà | BIG 4ȸ°è¹ýÀÎ ¶Ç´Â ¼¼ÄÁµå Ƽ¾î ȸ°è¹ýÀÎÀÌ ÁÖµµÀûÀ¸·Î µµÀÔ ÇÁ·ÎÁ§Æ® ÁøÇà |
4-7 years | ³»ºÎÀûÀ¸·Î ´ã´çÇ쵂 ITGC °°Àº °æ¿ì´Â SOX ¾÷¹«¿¡ Æ¯ÈµÈ Áß¼ÒÇü ȸ°è¹ýÀÎ ¹× ÄÁ¼³ÆÃ ȸ»ç¿¡¼ ¾Æ¿ô¼Ò½Ì ÁøÇà | ³»ºÎÀûÀ¸·Î ´ã´çÇ쵂 ÀÛÀº ±Ô¸ðÀÇ ÀÛ¾÷°ú ÁÖ¿ä ITGC ÀÛ¾÷Àº ¾Æ¿ô¼Ò½Ì ÁøÇà |
7 + Current | ³»ºÎÀûÀ¸·Î ¿î¿ë ¹× ITGC °°Àº °æ¿ì´Â SOX ¾÷¹«¿¡ Æ¯ÈµÈ Áß¼ÒÇü ȸ°è¹ýÀÎ ¹× ÄÁ¼³ÆÃ ȸ»ç¿¡¼ ¿ë¿ª ÁøÇà | ´ëºÎºÐÀÇ È¸»ç°¡ SOX¾÷¹«¿¡ Æ¯ÈµÈ Áß¼ÒÇü ȸ°è¹ýÀÎ ¹× ÄÁ¼³ÆÃ ȸ»ç¿¡¼ ¼³°è º¯°æ ¹× ¿î¿ë ¿ë¿ªÀ» ¸Ã±â°í ³»ºÎȸ°è°ü¸® Ã¥ÀÓÀÚ´Â ³»ºÎ ÀηÂÀ¸·Î µÎ°í SOX Compliance¸¦ ¼öÇà |
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