Certified Information Systems Auditor Practice Exam 2026 – All-in-One Guide to Master Your CISA Certification!

The Sarbanes-Oxley Act (SOX) is a significant regulatory framework that is particularly relevant to information systems audits in the financial sector. Enacted in response to corporate scandals, SOX aims to enhance transparency and accountability in financial reporting.

One of the key components of SOX is its focus on the internal controls over financial reporting. Information systems auditors play a crucial role in assessing these controls to ensure that they are effective and reliable. SOX mandates that publicly traded companies evaluate and report on the adequacy of their internal controls, which requires robust audits of the systems and processes that handle financial data.

This regulatory framework specifically emphasizes the importance of accurate financial disclosures and establishes requirements for electronic records and data integrity, making it essential for information systems audits. Auditors must ensure that appropriate controls are in place to safeguard sensitive financial data and that any risks related to information systems are managed effectively.

Other options, while important in their respective fields, do not focus primarily on financial reporting and auditing practices within the financial sector. For instance, the GDPR revolves around data protection and privacy, HIPAA governs healthcare information, and fire safety regulations pertain to physical safety rather than information systems or financial audits.