THE IMPORTANCE OF GOVERNANCE IN THE IMPLANTATION OF A PROJECT BUSINESS INTELLIGENCE APPROPRIATE TO THE REQUIREMENTS OF THE LAW SARBANES-OXLEY

Abstract

The constant quest for return profitable investments is a practice commonly used. Investors are known as people who know recognize the identification of opportunities in business, and seek by undertakings which refunded safety in the treatment of their capital. The safety of return on investments generates a great responsibility in firms, and makes these worry develop strategies aimed directly to sustainability. Facts such as those that occurred at the end of 90s, where some undertakings north-American, who traded their roles in New York Stock Exchange (NYSE) and the National Association of Securities Dealers Automated Quotations (NASDAQ), changed its financial results, generated a negative impact worldwide in the degree of confidence of investors. These facts led one the largest financial reforms of history north-american, was created Sarbanes Oxley (SOX) as a regulatory body of audit firms, ensuring the integrity of the information and the criminal liability of high administration. The SOX generated a great impact in the area of Information Technology (IT) envolving the architecture of Business Intelligence (BI). This work aims to analyze, assess and discuss the importance of Governance in the implantation of a project of BI, in order to ensure the appropriateness of this project to the requirements of law SOX.

Keywords

• Business Intelligence, Governance, Sarbanes-Oxley Law, Investment, Safety

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