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Read Section 404 of the Sarbanes-Oxley Act of 2002 and browse the COBIT website . Then discuss the ideal controls over information technology relating to

ReadSection 404of the Sarbanes-Oxley Act of 2002 and browse the COBITwebsite.

Then discuss the ideal controls over information technology relating to the audit of financial statements. Remember that benefits of the internal controls must exceed costs. Think about big versus small businesses and cost. Reference COBIT and Section 404 of the Sarbanes-Oxley Act of 2002.

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