SOX 與 J-SOX

J-SOX

Businesses' are learning from the mistakes made by individuals and corporations across the globe. J-SOX, officially known as the Financial Instruments and Exchange Law, is scheduled to go into effect in April 2008 for roughly 3,800 companies listed in Japan, along with their foreign subsidiaries.

Challenges and difference J-Sox and Sox.
Forrester Research lists the following challenges and difference between J-SOX and SOX:

Professional services. Japan has fewer than 10% of the number of qualified accountants than the US.
Independence of auditors. While the concept of auditor independence exists in the Japanese market similar to the US, many Japanese firms can and will rely on the influence and recommendations of their audit firms.
Audit automation is critical. With the extreme shortage of auditors compared to US per capita numbers, this shortage will increase the requirement and necessity for process efficiency in the internal audit process and software that can support these processes.
Support of IT governance. In the November guidance regarding the scope of the J-SOX process, it is clear that IT controls are a central point of focus for J-SOX