Abstract
J-SOX was enforced in Japan in 2008, to prevent the accounting scandal and the compliance that occur frequently. Some defects of internal management have been still seen though about four years. Risk and control matrix (RCM) at IT General Control (IT-GC), etc. is included a lot of things that the project manager tends to overlook generally. The audit test without considering these measures causes physical verifications, reconciliations, recurrence prevention measures, and the operation cost of this IT system increases against project manager's mind. Then, This paper describes points that project manager should note in the stage of the development process and the operation process in IT System that is Target Sarbanes-Oxley Act Audit.
