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

Yıl 2011, Cilt: 3 Sayı: 1, 1 - 10, 01.06.2011

Adriano Arrivabene Renato José Sassi

Öz

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.

Anahtar Kelimeler

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

Kaynakça

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