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Group Looks At Sarbanes-Oxley Standard.
2005-08-15, HostMan.biz Advocacy group Cyber Security Industry Alliance (csialliance.org) said on Monday that it had released a report that summarizes the findings of a conference held to discuss the adequacy of IT security guidance given by Sarbanes-Oxley. The conference brought together experts on Sarbanes-Oxley Section 404 compliance. They discussed IT security issues relating to Section 404 and the question of whether more official guidance was needed. According to the report, the relationship between IT and management has not been well understood and as a result, not given sufficient attention. Management and legal counsels tended to defer to auditors and those companies with existing internal controls were more able to attain compliance. The report concluded that management and legal counsel representatives opposed additional IT governance and security guidance from the Public Company Accounting Oversight Board. It was perceived as unnecessary, unhelpful and unwanted. "The conference proceedings and subsequent announcements from the Securities and Exchange Commission indicate that additional detailed guidance on information technology and security controls under Section 404 is neither desired by corporate management nor likely to be forthcoming from regulators, who have expressed a preference for relying on management's discretion and judgment in establishing IT controls rather than providing specific audit control lists," says Paul Kurtz, executive director of CSIA. "Against this backdrop, many auditors, legal counsel and management plan to rely on generally agreed upon frameworks for IT security, such as COBIT and ISO 17799. Regardless of how management decides to specifically address information security, the one thing that remains clear is that it must be considered an important part of overall compliance." |
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