Re: Best Oracle front end / Query tool for power users

Daniel,

The use of Excel does not violate the SOX law. Non-compliance by error or lack of a compliant process does not violate the law. The law is violated when Title VIII has been breached, having nothing to do with Excel. The operative word in Title VIII is "...knowingly..."

A report in Excel can very well have an audit trail and protection against alteration. And, it can be implemented with the controls necessary to pass any SOX audit. I've been through an IPO SOX audit and had to make policy and procedural adjustments to Excel usage.

• Bill

"DA Morgan" <damorgan_at_psoug.org> wrote in message news:1174609786.436110_at_bubbleator.drizzle.com...
> AlterEgo wrote:
>> Terry,
>>
>> Don't forget Excel, which is probably more widely used than Access. The
>> visual query tool is good for novices and the SQL view provides more
>> capabilities for power users.
>
> The problem with Excel in a very large number of organizations is that
> it violates the law. A report produced in Excel contains no audit trail
> or validation of the providence of the numbers.
>
> From the standpoint of Sarbanes-Oxley or FACTA or HIPAA it is a ticket
> the dark side if an attorney or a CPA or a federal law enforcement
> officer has an issue with the organization.
> --
> Daniel A. Morgan
> University of Washington
> damorgan_at_x.washington.edu
> (replace x with u to respond)
> Puget Sound Oracle Users Group
> www.psoug.org
Received on Fri Mar 23 2007 - 13:57:34 CDT