This guide provides frameworks and methodologies for auditing and testing in an Oracle environment using Release 11i. It is written with business managers in mind, as well as IT and assurance professionals, and has been updated to address:
- Third-party audit tools
- Investigatory tools, such as ACL s CCM technology
- New Oracle Applications facilities
- Management of whistle-blower complaints to support Sarbanes-Oxley section 301
- Management of capital and risk for Basel II
- Support for greater levels of financial control, transparency and accountability to support various regulatory requirements, including Sarbanes-Oxley and IFRS
- Audit programs and internal control questionnaires cross-referenced to COBIT 4.0
- Impact of Oracle Corporation s Project Fusion