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The Impact of the Sarbanes-Oxley Act on IT Security


Source SANS Institute
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This paper goes on to define the Sarbanes-Oxley Act and its requirements, a framework for compliance, and specific IT security areas that must be considered during compliance efforts. According to the Deloitte and Touche Information Security and Privacy Group, "there is a lack of clarity on the impact of multiple governance initiatives (including Sarbanes-Oxley) on information security".4 By not specifically addressing IT security, the Act leaves room for interpretation. The information presented below is based on the research I conducted and represents my interpretation of the effects of the Sarbanes-Oxley Act on IT security. In the near future, as compliance efforts progress, new standards and best practices relating specifically to IT security controls in a Sarbanes-compliant environment will be released. This paper is not intended to provide reference to all the controls that should be considered during compliance efforts.

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Cite in Modern Language Association (MLA) Style
"The Impact of the Sarbanes-Oxley Act on IT Security" SANS Institute, , UTC. 21 Jul 2008, 15:40 <http://www.sans.org/reading_room/whitepapers/casestudies/1344.php>

Cite in Chicago Style
, "The Impact of the Sarbanes-Oxley Act on IT Security," http://www.sans.org/reading_room/whitepapers/casestudies/1344.php (accessed Jul 21, 2008 ).