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Much has been written about the internal control and disclosure requirements of the Sarbanes-Oxley Act ("SOX") in the United States following many high-profile cases of corporate malfeasance and deceptive practices. Not surprisingly, Canada has enacted its own solution to today's governance and financial reporting requirements, factoring in the US experience and their requirements, officially known as Bill 198. Although Bill 198 (like SOX) does not directly address IT controls, the law has significant IT and information security implications because most companies' financial reporting and operations depend heavily on information technology.
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