Analytics ndi Sarbanes-Oxley

Kuwongolera kutsata kwa SOX ndi zida zodzipangira BI monga Qlik, Tableau ndi PowerBI

Chaka chamawa SOX adzakhala wamkulu mokwanira kugula mowa ku Texas. Idatulutsidwa mu "Public Company Accounting Reform and Investor Protection Act", yomwe idadziwika bwino pambuyo pake ndi mayina a maseneta omwe adathandizira ndalamazo, Sarbanes-Oxley Act ya 2002. Sarbanes-Oxley anali mbadwa ya Securities Act ya 1933 yomwe cholinga chake chachikulu chinali kuteteza osunga ndalama ku chinyengo popereka kuwonekera pazachuma zamakampani. Monga mbadwa yachiwonetserocho, Sarbanes-Oxley adalimbikitsa zolingazo ndikuyesera kulimbikitsa kuyankha mlandu pogwiritsa ntchito njira zabwino zamabizinesi. Koma, mofanana ndi achinyamata ambiri achikulire, tikuyesetsabe kuzindikira. Zaka makumi awiri zikubwerazi, makampani akuyesabe kudziwa zomwe zimachitika kwa iwo makamaka, komanso momwe angapangire kuwonekera kwaukadaulo ndi machitidwe awo kuti azitsatira.

Ndani ali ndi udindo?

Mosiyana ndi zomwe anthu ambiri amakhulupirira, Sarbanes-Oxley sagwira ntchito ku mabungwe azachuma okha, kapena ku dipatimenti yazachuma. Cholinga chake ndikuwonetsetsa kuti zidziwitso zonse za bungwe ndi njira zofananira zikuwonekera. Mwaukadaulo, Sarbanes-Oxley imagwira ntchito kumakampani ogulitsa pagulu, koma zofunikira zake ndizomveka pabizinesi iliyonse yomwe ikuyenda bwino. Lamuloli limapangitsa kuti CEO ndi CFO aziyankha mlandu deta yoperekedwa. Akuluakuluwa amadaliranso CIO, CDO ndi CSO kuti awonetsetse kuti machitidwe a deta ndi otetezeka, ali ndi umphumphu ndipo amatha kupereka zofunikira kuti atsimikizire kuti akutsatira. Posachedwapa, kulamulira ndi kutsata zakhala zovuta kwambiri kwa CIOs ndi anzawo. Mabungwe ambiri akuchoka pamabizinesi azikhalidwe, machitidwe oyendetsedwa ndi IT Analytics ndi Business Intelligence. M'malo mwake, akugwiritsa ntchito zida zodzithandizira zomwe zimatsogozedwa ndi bizinesi monga Qlik, Tableau ndi PowerBI. Zida izi, mwa mapangidwe, siziyendetsedwa pakati.

Sintha Kusintha

Chimodzi mwazofunikira pakutsata Lamuloli ndikutanthauzira zowongolera zomwe zikuchitika komanso momwe kusintha kwa data kapena kugwiritsa ntchito kuyenera kulembedwera mwadongosolo. Mwa kuyankhula kwina, chilango cha Change Management. Chitetezo, deta ndi kupezeka kwa mapulogalamu ziyenera kuyang'aniridwa, komanso, ngati machitidwe a IT sakugwira ntchito bwino. Kutsatiridwa sikudalira kufotokoza ndondomeko ndi njira zotetezera chilengedwe, komanso kuzichita ndi kutsimikizira kuti zachitika. Monga momwe umboni wa apolisi amagwirira ntchito, kutsata Sarbanes-Oxley kumakhala kolimba ngati ulalo wofooka kwambiri.  

Ulalo Wofooka

Monga mlaliki wa analytics, zimandiwawa kunena izi, koma ulalo wofooka kwambiri pakutsata kwa Sarbanes-Oxley nthawi zambiri ndi Analytics kapena Business Intelligence. Atsogoleri mu ma Analytics odzichitira okha omwe atchulidwa pamwambapa -Qlik, Tableau ndi PowerBI - Kusanthula ndi kupereka malipoti lero ndizochulukirapo zomwe zimachitika kawirikawiri m'madipatimenti amalonda kuposa mu IT. Izi ndizowonanso kwambiri pazida za Analytics monga Qlik, Tableau ndi PowerBI zomwe zakwaniritsa mtundu wa BI wodzichitira nokha. Ndalama zambiri zomwe zimagwiritsidwa ntchito potsatira malamulo zakhala zikuyang'ana pa kayendetsedwe ka ndalama ndi zowerengera. Posachedwapa, makampani akulitsa moyenerera kukonzekera kawuniwuni kumadipatimenti ena. Zomwe adapeza ndikuti mapulogalamu okhazikika a IT Change Management adalephera kuphatikiza nkhokwe kapena malo osungiramo data / ma marts omwe ali ndi mphamvu zomwe zimagwiritsidwa ntchito pazofunsira ndi machitidwe.  Ndondomeko ya Change Management ndi njira zotsatirira zimagwera pansi pa General Controls ndipo zimaphatikizidwa ndi ndondomeko zina za IT ndi njira zoyesera, kubwezeretsa masoka, kubwezeretsa, ndi kubwezeretsa ndi chitetezo.

Mwa njira zambiri zomwe zimafunikira kuti mugwirizane ndi kafukufukuyu, chimodzi mwazinthu zomwe nthawi zambiri zimamanyalanyazidwa ndi: “Khalani ndi njira yowerengera nthawi yeniyeni, kuphatikiza ndani, chiyani, kuti ndi liti pazochitika zonse za opareshoni ndi kusintha kwa zomangamanga, makamaka zomwe zingakhale zosayenera kapena zoipa. ”  Kaya zosinthazo ndi zokhazikitsira dongosolo, pulogalamu yamapulogalamu, kapena deta yokha, mbiri iyenera kusungidwa yomwe ili ndi, osachepera zinthu zotsatirazi:

• Amene anapempha kusintha
• Pamene kusintha kunachitika
• Kusintha ndi chiyani - kufotokozera
• Yemwe adavomereza kusinthako

Kujambulitsa izi zokhudzana ndi kusintha kwa malipoti ndi ma dashboards mu ma Analytics ndi Business Intelligence system ndikofunikira chimodzimodzi. Mosasamala kanthu komwe chida cha Analytics ndi BI chikupitilira kuwongolera - Wild West, kudzichitira nokha, kapena kuyendetsedwa pakati; kaya spreadsheets (kunjenjemera), Tableau/Qlik/Power BI, kapena Cognos Analytics - kuti mugwirizane ndi Sarbanes-Oxley, mufunika kujambula zambiri izi. Wowerengera samasamala ngati mukugwiritsa ntchito cholembera ndi pepala kapena makina odzipangira okha kuti mulembe kuti njira zanu zowongolera zikutsatiridwa. Ndikuvomereza kuti ngati mukugwiritsa ntchito maspredishiti ngati pulogalamu yanu ya "analytics" kupanga zisankho zabizinesi, mutha kugwiritsanso ntchito maspredishiti kulemba kasamalidwe kakusintha.  

Komabe, mwayi ndi wabwino kuti ngati mudayikapo ndalama kale mu analytics system ngati PowerBI, kapena ena, muyenera kuyang'ana njira zojambulira zosintha zamabizinesi anu anzeru ndi malipoti. Ngakhale zili bwino, zakunja, zida zowunikira ngati Tableau, Qlik, PowerBI zanyalanyaza kuphatikiza malipoti osavuta, osinthika osintha. Chitani homuweki yanu. Pezani njira yosinthira zolemba zakusintha kumalo anu a analytics. Ngakhale zili bwino, khalani okonzeka kuwonetsa kwa auditor, osati zolemba zakusintha kwa dongosolo lanu, koma kuti zosinthazo zigwirizane ndi ndondomeko zovomerezeka zamkati ndi ndondomeko.

Kukhala ndi luso: 

1) wonetsani kuti muli ndi ndondomeko zolimba zamkati, 

2) kuti ndondomeko zanu zolembedwa zimawathandiza, ndi 

3) kuti mchitidwe weniweniwo ukhoza kutsimikiziridwa 

zidzakondweretsa wowerengera aliyense. Ndipo, aliyense amadziwa kuti ngati auditor ali wokondwa, aliyense ndi wokondwa.

Makampani ambiri amadandaula za ndalama zowonjezera zotsatila, ndipo mtengo wotsatira miyezo ya SOX ukhoza kukhala wapamwamba. "Ndalama izi ndizofunika kwambiri kwamakampani ang'onoang'ono, makampani ovuta kwambiri, komanso makampani omwe ali ndi mwayi wokulirapo pang'ono."  Mtengo wa kusamvera ukhoza kukhala wokwera kwambiri.

Kuopsa Kosatsatira

Sarbanes-Oxley amasunga ma CEO ndi otsogolera kuti aziyankha mlandu ndikulangidwa mpaka $500,000 ndi zaka 5 mndende. Boma silivomereza kaŵirikaŵiri pempho la kusadziwa kapena kusadziŵa. Ndikadakhala CEO, ndikadafuna kuti gulu langa liwonetsetse kuti tatsatira njira zabwino kwambiri ndipo timadziwa omwe adachita chilichonse. 

Chinthu chinanso. Ndinanena kuti Sarbanes-Oxley ndi makampani ogulitsa pagulu. Ndizowona, koma lingalirani momwe kusowa kwa ziwongolero zamkati ndi kusowa kwa zolemba kungakulepheretseni ngati mungafune kupereka pagulu.