Creating a Document-Retention Policy: A How-to Guide.
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| Názov: | Creating a Document-Retention Policy: A How-to Guide. (cover story) |
|---|---|
| Autori: | Box, Ron |
| Zdroj: | Practicing CPA; Feb2009, Vol. 33 Issue 2, p1-4, 4p, 1 Chart |
| Predmety: | RECORDS retention, ACCOUNTING firms, CONFIDENTIAL records, DATA integrity, ACCESS to information, DOCUMENT imaging systems, UNITED States. Sarbanes-Oxley Act of 2002 |
| Geografický termín: | UNITED States |
| Abstrakt: | The article provides guidance for certified public accountant (CPA) firms on the development and implementation of document-retention policies in the U.S. It is said that such policies should be capable of providing confidentiality, integrity and accessibility (CIA) of documents. The recommendations for policy development include creating an inventory of existing records, selecting an appropriate document-imaging system and training managers in data security methods. The impact of the Sarbanes-Oxley Act of 2002 on such policies is discussed. |
| Databáza: | Complementary Index |
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