The Role of IT Security in Sarbanes-Oxley Compliance
The Sarbanes-Oxley Public Company Accounting Reform and Investor Protection Act of 2002 requires that the CEOs and CFOs of publicly-held companies certify each annual and quarterly report filed with the Securities and Exchange Commission. This document will summarize the requirements of Sarbanes-Oxley as they apply to IT and define the controls IT must be concerned with in the certification process. This document pertains only to the role of IT and IT security in Sarbanes-Oxley controls compliance; other company departments - accounting, finance, human resources, etc., may be subject to controls not covered herein.
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Cite in Modern Language Association (MLA) Style
"The Role of IT Security in Sarbanes-Oxley Compliance" SANS Institute, , UTC.
25 Jul 2008, 3:49
<http://www.sans.org/reading_room/whitepapers/legal/1376.php>
Cite in Chicago Style
, "The Role of IT Security in Sarbanes-Oxley Compliance," http://www.sans.org/reading_room/whitepapers/legal/1376.php (accessed
Jul 25, 2008
).
