Essay on database auditing and monitoring fit within a SOX compliance framework.

 

Write an essay of at least 500 words discussing how database auditing and monitoring fit within a SOX compliance framework. 

Do not copy without providing proper attribution. This paper will be evaluated through SafeAssign. 

Write in essay format not in outline, bulleted, numbered or other list format.  

Use the five paragraph format. Each paragraph must have at least five sentences. Include 3 quotes with quotation marks and cited in-line and in a list of references. Include an interesting meaninful title.

Include at least one quote from each of 3 different articles. Use the 

Research Databases available from the Danforth Library

, not Google.  Place the words you copied (do not alter or paraphrase the words) in quotation marks and cite in-line (as all work copied from another should be handled). The quotes should be full sentences (no more, less) and should be incorporated in your discussion (they do not replace your discussion) to illustrate or emphasize your ideas.

Cite your sources in a clickable reference list at the end. Do not copy without providing proper attribution (quotation marks and in-line citations).

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SafeAssign Originality Report
Database Security – 202130 – CRN253 – Zavgren • Week 12 Paper

%47Total Score: High riskDinesh Babu Somala
Submission UUID: 746ac847-f932-7e8c-f1eb-0d1daf832e5a

Total Number of Reports

1

Highest Match

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DatabaseAuditingandMonitoring x

Average Match

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Submitted on

04/09/21
07:06 PM EDT

Average Word Count

70

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Running head: DATABASE AUDITING AND MONITORING 1

DATABASE AUDITORING AND MONITORING 2

Database Auditing and Monitoring

Student’s Name: Dinesh Babu Somala

Institutional Affiliation:

New England College

Database Auditing and Monitoring

The accounting scandals that rocked the United States before 2002 prompted the government to come up with legislation that would protect consumers and hold
companies and individuals accountable. “The United States Congress enacted the Sarbanes-Oxley Act (SOX) in 2002 as response to the numerous accounting scandals
that had brought down corporations and made investors lose their money (Petters, 2020).” The main aim of the Sarbanes-Oxley legislation was to increase transpar-
ency in the way that corporations presented their financial information. Each company was required to adhere to a formalized system of checks and balances to en-
sure that the information that they released was accurate. The advancement of technology has also forced the Sarbanes-Oxley Act to evolve and accommodate the
new methods of reporting financial information. Since most companies have adopted electronic methods of recording, analyzing and presenting financial informa-
tion, it was important for the law to adopt database compliance and monitoring. The adoption of SOX was aimed at reducing financial fraud and conflict of interest
while at the same time increasing the public’s interests in the market through improved transparency. SOX creates a framework that makes it difficult to company ex-
ecutives to claim that they are not aware of the misrepresentation of the financial information released by their companies (“Natan,” n.d.). The act requires companies
to stick to proven auditing practices. Companies are also expected to ensure the integrity and timeliness of their information while using digital platforms to record
and present such information. Sheldon (2018) states that although the stipulations made by SOX appear straightforward, most companies face a difficult time achiev-
ing them. Currently, most companies store information in relational databases where access is mostly restricted to authorized individuals who use different applica-
tions like ERP and SCM to access the relational database repositories (“Natan,” n.d.). Although the digital platforms to handle financial information may seem secure,
there are many challenges and threats to data integrity. An inadvent mistake made to the records cannot be easily detected by auditing and financial teams which are
tasked with verifying the information. There could also be a worse scenario where a malicious activity carried out by an individual who has knowledge on how to by-
pass the perimeter firewall affects the integrity of the information hence leading to serious repercussions to the organization and its executives (“Natan,” n.d.). It is,
therefore, evident why database auditing and monitoring to identify such malicious activities and prevent them from affecting the integrity and accuracy of the final
presentation. “Internal auditors facing these issues need application access visibility and effective controls to support compliance initiatives, because, in addition

to monitoring and securing financial systems, SOX requirements necessitate comprehensive tracking and management of systems that handle critical corporate data
(“Natan,” n.d.).” It is, therefore, evident that companies need to carry out consistent database auditing and monitoring because they are critical in ensuring compliance
to SOX. IT professionals within corporations need to constantly identify and implement strategies that protect the integrity, credibility, and transparency to financial
information that is required by SOX. Sheldon (2018) also states that “The database team should start by defining specifications that describe how the database

environment will be protected and how the internal control structure will be implemented and assessed.” The risks that come with the use of technology in financial
reporting demonstrate why it is important to have regular database auditing and monitoring. Frequent database auditing and monitoring is important because data
stored in relational database can easily be compromised hence affecting its credibility. Database monitoring and auditing helps in identifying the threats.

References

Natan, B. R. (n.d.). Sarbanes-Oxley Database Compliance. Sarbanes-Oxley Compliance Journal. Retrieved from http://www.s-

ox.com/dsp_getFeaturesDetails.cfm?CID=448

Petters, J. (2020 September, 23). What is SOX compliance? Everything you need to know in 2019. Varonis. Retrieved from https://www.varonis.com/blog/sox-

compliance/ Sheldon, R. (2018 October 24). SOX and Database Administartion-Part 3. Red Gate. Retrieved from https://www.red-gate.com/simple-

talk/sysadmin/data-protection-and-privacy/sox-and-database-administration-part-3/

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Database Auditing and Monitoring

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Database Auditing and Monitoring using
SOX Compliance

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New England College

Original source
New England College

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Database Auditing and Monitoring
Original source
Database Auditing and Monitoring using
SOX Compliance
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Student paper

“Internal auditors facing these issues
need application access visibility and ef-
fective controls to support compliance
initiatives, because, in addition to monit-
oring and securing financial systems, SOX
requirements necessitate comprehensive
tracking and management of systems
that handle critical corporate data
(“Natan,” n.d.).” It is, therefore, evident
that companies need to carry out con-
sistent database auditing and monitoring
because they are critical in ensuring com-
pliance to SOX.

Original source

“Internal auditors facing these issues
need application access visibility and ef-
fective controls to support compliance
initiatives, because, in addition to monit-
oring and securing financial systems, SOX
requirements necessitate comprehensive
tracking and management of systems
that handle critical corporate data” [
Natan, n.d]

3
Student paper

Sheldon (2018) also states that “The data-
base team should start by defining spe-
cifications that describe how the data-
base environment will be protected and
how the internal control structure will be
implemented and assessed.” The risks
that come with the use of technology in
financial reporting demonstrate why it is
important to have regular database
auditing and monitoring.

Original source

“The database team should start by de-
fining specifications that describe how
the database environment will be protec-
ted and how the internal control struc-
ture will be implemented and assessed” [
Sheldon, 2018]

3
Student paper

Sarbanes-Oxley Database Compliance.

Original source

Sarbanes-Oxley Database Compliance

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Student paper

Sarbanes-Oxley Compliance Journal.

Original source

Retrieved from Sarbanes-Oxley Compli-
ance Journal

5
Student paper

Retrieved from http://www.s-
ox.com/dsp_getFeaturesDetails.cfm?
CID=448

Original source
Retrieved from http://www.s-
ox.com/dsp_getFeaturesDetails.cfm?
CID=448
6
Student paper

What is SOX compliance? Everything you
need to know in 2019.

Original source

What is SOX Compliance Everything You
Need to Know in 2019

7
Student paper

Retrieved from
https://www.varonis.com/blog/sox-com-
pliance/ Sheldon, R

.

Original source
Retrieved from
https://www.varonis.com/blog/sox-com-
pliance/ Sheldon, R

4/9/2021 Originality Report

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Student paper 100%

Student paper 79%

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(2018 October 24).

Original source

(2018, October 24)

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SOX and Database Administartion-Part 3.

Original source

SOX and Database Administration – Part
3

6
Student paper

Retrieved from https://www.red-
gate.com/simple-talk/sysadmin/data-pro-
tection-and-privacy/sox-and-database-
administration-part-3/

Original source
Retrieved from https://www.red-
gate.com/simple-talk/sysadmin/data-pro-
tection-and-privacy/sox-and-database-
administration-part-3/