Enterprise Resource Planning (ERP) Systems – Compliance and Governance Statement

 At IndraStra Global Publishing Solutions Inc., we are committed to upholding transparency, accountability, and data integrity across all our operations.

Since 2015, our enterprise-wide processes have been supported by Zoho Systems, a secure and fully cloud-based ERP and business productivity platform.

This statement outlines our ERP compliance, internal control, and governance framework, ensuring that our financial, operational, and data management practices align with U.S. regulatory standards, industry best practices, and international data protection laws.

Purpose

This document defines our ERP compliance objectives to:

• Establish internal control and audit mechanisms aligned with U.S. federal compliance frameworks.

• Ensure accurate, timely, and auditable financial reporting.

• Maintain adherence to data privacy, information security, and corporate governance standards.

System Environment

• ERP Platform: Zoho Systems (Zoho Books, Zoho CRM, Zoho Projects, Zoho People, Zoho Inventory, Zoho Desk)

• Implementation Year: 2015

• Hosting Infrastructure: Cloud infrastructure managed by Zoho Corporation, certified under ISO/IEC 27001, SOC 2 Type II, and GDPR compliance frameworks.

• Access Management: Enforced through role-based access control (RBAC), two-factor authentication (2FA), and regular user access reviews.

• Backup & Redundancy: Automated daily backups across geographically distributed, Tier IV data centers located within the United States and compliant with U.S. data retention standards.
  

Applicable U.S. Regulations and Standards

Our ERP systems and related controls are designed to ensure compliance with the following frameworks and U.S. laws:

Regulation / Framework	Compliance Focus
Sarbanes–Oxley Act (SOX) Section 404	Internal control over financial reporting
FTC Safeguards Rule (GLBA)	Data security for customer and client information
U.S. Privacy Act (1974) / State Privacy Laws (CCPA/CPRA, VCDPA)	Protection of personal data of U.S. citizens and residents
Federal Information Security Management Act (FISMA)	IT risk and information security management
SOC 2 Type II	Confidentiality, availability, integrity of system operations
GAAP (Generally Accepted Accounting Principles)	Financial data accuracy and reporting consistency
SEC & PCAOB Guidelines	Financial disclosure, audit trail, and compliance controls for public entities
ISO 27001 / GDPR (optional international alignment)	Global compliance for cross-border operations

Financial Reporting and Governance

Our ERP system serves as the backbone of our financial reporting and disclosure processes, ensuring:

• Compliance with U.S. GAAP and SEC reporting standards.

• Real-time visibility into accounting, billing, and operational data.

• Integration of ERP data into corporate financial statements, management reports, and compliance submissions.

• Full traceability of journal entries, approvals, and reconciliations.

• Support for multi-entity consolidation and audit-ready reporting.

Data Privacy and Security

• All ERP data transmissions are secured with TLS 1.2+ encryption.

• Stored data and backups are encrypted at rest and in transit.

• Access is controlled through least-privilege principles and reviewed semi-annually.

• Incident response and breach notification procedures comply with FTC, state-level privacy laws (e.g., CCPA), and applicable federal standards.

• Vendor management protocols ensure Zoho’s compliance certifications remain current and verified.

Risk Management and Continuous Monitoring

Our ERP systems are included in IndraStra Global’s enterprise risk management (ERM) framework:

• Regular vulnerability assessments and penetration testing.

• Continuous monitoring for data anomalies, unauthorized access, or unusual activities.

• Implementation of disaster recovery and business continuity plans aligned with NIST SP 800-34.

• Annual management review and compliance re-certification.

Periodic Review and Governance Oversight

This ERP Compliance and Governance Statement is reviewed annually by the Information Security & Compliance Committee in collaboration with external auditors and legal counsel to:

• Reflect changes in U.S. regulatory frameworks.

• Incorporate Zoho’s new compliance certifications and feature updates.

• Ensure consistent adherence to SEC, SOX, and FTC compliance obligations.