Abstract
The Financial Instruments and Exchange Act (J-SOX) was applied from fiscal year 2008, and "establishment" of control was achieved by working on consolidation and documentation of necessary rules, and issues, which were required to comply with IT General Control (IT-GC). The ensuing issue was to promote further cost reduction by "efficiency improvement", which reduces the work for audit, while retaining required quality for control, as a next step. Therefore, this paper suggests formulation and commonization of IT-GC control items, review of key control items, and improvement of audit documents, as efforts by IT Control Development Team, to improve efficiency of IT-GC. In consequence of implementation of these activities, the number of key control items for systems in-scope of IT-GC has been reduced by about 22%, and the work related to audit, by about 55%.
