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QICID: 21317
Title: ASQ Team Says QMS and EMS Standards Support SOX
Copyright: ASQ
Author: Liebesman, Sandford
Organization:
Subject: Regulations, Federal government, Audits, Quality management system (QMS), Environmental management systems (EMS), American Society for Quality (ASQ);
Series: Quality Progress, Vol. 40, No. 10, October 2007, pp. 34-39
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Abstract: The intent of the Sarbanes-Oxley Act (SOX) was to make the financial system of control more transparent and to reduce the incidence of corporate fraud. It soon became evident, however, that compliance with the law’s auditing requirements would be very costly. In response, the Public Company Accounting Oversight Board proposed a new standard and asked for public comments. The American Society for Quality recognized the opportunities for quality management systems and environmental management systems to support the financial managing organizations in satisfying SOX, and the ASQ SOX Team was formed. The team used ISO 9001 and ISO 14001 standards to illustrate its comments intended to identify parts of the documents that can be supported by specific quality and environmental management principles, tools, and techniques. The SOX team also commented on the various areas of support QMSs and EMSs can provide top management in ensuring the effectiveness of a system of internal control.
Number of pages: 6
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