Death, Taxes, and Internal Audit?

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Death, Taxes, and Internal Audit? Session ID: 10653 How Big Data Discovery can Aid with SOX Compliance Prepared by: Jeff Silverman, @GrantThornton

Presenters Jeff Silverman, Grant Thornton, LLP Jeff is an Experienced Manger for Grant Thornton. Jeff acted as Program Manager for the 2015 Oracle Excellence Award for Big Data and Business Analytics. Jeff is a recognized thought leader in the application of Big Data to solve complex problems. He is also a graduate of West Point and the US Command and General Staff College and is now a Major in the US Army Reserves where he leverages analytics and advanced visualizations to for national security purposes. As a Military Intelligence professional along with being a Business Analytics specialist, Jeff has leveraged firsthand, the value of informational insight of properly arrayed analytics can yield, insight that ranges from saving millions of dollars, to saving hundreds of lives.

Hear it for yourself from Oracle and GT's clients Member of the Oracle Partner Advisory Council More than 175 consultants focused exclusively on Oracle One of largest and nation s leading Oracle EPM (Hyperion) firms experience from strategy through design and implementation and beyond Extensive experience in the planning, design, and implementation of integrated Oracle ERP, EPM and BI solutions and best practices Proven Oracle-specific methodologies, templates and supporting tools, as well as industry thought-leaders and deep technical practitioners Specialized in 16 product areas across EPM, ERP, BI and HCM Recognized by Oracle as a Platinum partner - Ranked #4 EPM & BI Partner for North America in FY14 Received Oracle's prestigious 2014 Specialized Partner of the Year award North America Enterprise Performance Management Fiscal Year 2015 Winner for Solution Innovation for Big Data and Business Analytics as a partner for Serta Simmons Bedding corporation. Quick Facts Over 250 successful ERP selection, implementation and upgrade projects Over 125 successful Hyperion Planning (HP) implementations Over 75 successful Hyperion Financial Management (HFM) implementations Over 100 successful BI implementations (Fusion Analytics, OBI Apps, BI Foundation Suite & Essbase) 2012 Oracle Excellence Award for Specialized Partner of the Year Business Intelligence and Data Warehousing 2012 Oracle Fusion Middleware Innovation Award Business Analytics Specialized in 16 products across ERP, EPM, HCM & BI 2015 Grant Thornton LLP All rights reserved U.S. member firm of Grant Thornton International Ltd 3

SOX Compliance 101 Public Companies are responsible to meet the requirements set forth in the Sarbanes-Oxley Act of 2002 (SOX) Most commonly reviewed sections: Section 302- Signing Officer personal responsibility Section 402 Conflicts of Interest Section 404a Management Assessment of Internal Controls Section 404b- Attestation of Controls Section 906 Criminal Penalties!!!!

Problem Statement SOX Review insure that Internal Controls on Financial Systems are in place beholden to the following questions: Who has access? What type of access? What checks and balances exist? Millions of records from logs are available, yet no obvious way to interrogate what access was conducted when. Typical audit methods involve random sampling that is never 100% conclusive.

The Answer Ingestion of log files allow immediate access to previously dark enterprise data Swift graphical representation of these files can alert an admin of inappropriate access, or patterns of access Configure D-Graphs to accommodate more than 1MM sampling for 100% audit review Hone whitelisted activities or user names, user actions for categorization and trending

Demonstration

Questions? Jeff Silverman, jeffrey.silverman@us.gt.com