Regional-focused Compliance - Governance, Risk, and Compliance Topic for Oracle Applications - page 417

• A Laws and Regulations perspective describes Sarbanes-Oxley regulations.
You can create other law and regulation perspectives when needed.
• A Standard and Framework perspective describes the COSO Internal
Control Framework. You can create others when needed.

InFission has implemented the following perspective hierarchy using the seeded
perspective classes:

InFission Organization Structure perspective
The following figure shows the InFission corporate structure hierarchy:

InFission
Corporation

Perspective
Item

North American
Division

Perspective
Item

EMEA Division APAC Division

Perspective
Hierarchy

Perspective
Item

United Kingdom Japan

United States Mexico Finland Australia

Retail Retail Retail Retail Retail Retail

Government Government Government Government Government Government

Education Education Education Education Education Education

InFission Regulatory Compliance perspective
The following figure shows the InFission perspective hierarchy for U.S.
Sarbanes-Oxley:

Sarbanes Oxley

Sarbanes Oxley
Title I: Public
Company
Accounting
Oversight Board

Sarbanes Oxley
Title V :
Commission
Resources and
Authority

Sarbanes Oxley
Title IV: Enhanced
Financial
Disclosures

Sarbanes Oxley
Title III: Corporate
Responsibilty

I Sarbanes Oxley

Title V : Studies
and Reports

. . .

II

SOX Section 101 SOX Section 301 SOX Section 401 SOX Section 601 SOX Section 701

SOX Section 102 SOX Section 302 SOX Section 402 SOX Section 602 SOX Section 702

SOX Section 103 SOX Section 303 SOX Section 403 SOX Section 603 SOX Section 703

SOX Section 104 SOX Section 304 SOX Section 404 SOX Section 604 SOX Section 704

SOX Section 105 SOX Section 305 SOX Section 405 SOX Section 705

. . . . . . . . .