THE MAGAZINE
Technofile: Risk Management
IT Security Requirements of Sarbanes-Oxley.
Section 404 of the Sarbanes-Oxley Act requires companies to include in their annual reports a report of management of the company's internal control over financial reporting. How IT risks and controls are affected is explained in a Q&A format in a new publication from risk-consulting company Protiviti. Link to the Protiviti paper, Guide to the Sarbanes-Oxley Act: IT Risks and Controls,
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