چکیده (انگلیسی):

This paper attempts to identify the ways and give examples of how Sarbanes-Oxley compliance can
be taught in real time using the SAP R/3 system and the many lessons derived from the experience.
The Sarbanes-Oxley Act significantly impacts CEO’s, CFO’s and public accountants. It also applies
to all levels of management. Organizations and their managers need to recognize the significance of
Sarbanes-Oxley compliance as well as the benefits it can provide. These benefits include reliability
of the financial statements, quality of reporting, and also the opportunity to review a company’s
processes and enhance the efficiency of all financial and operating departments. Integrating SAP
technology into the classroom has been one of the primary initiatives of the Department of
Accounting, a signature program at Saint Joseph’s University, in Philadelphia, Pennsylvania. The
implementation and roll-out process has covered a variety of areas from navigation to key business
processes and accounting within SAP R/3. With the evolution of the Sarbanes-Oxley Act and the
need for compliance within a company, the department decided that students should be given
exposure on how to use SAP R/3 to conduct 404 walkthroughs in consonance with the SarbanesOxley initiatives. Due to the integrative nature of SAP technology the system is best able to conduct
audit processes and create exception reports needed to identify material weaknesses and
deficiencies.