Friday, September 17, 2004

Executing an IT Audit for Sarbanes-Oxley Compliance

Concluding her two-part series on handling Sarbanes-Oxley compliance, Michelle Johnston explains how to audit your organization: My previous article in this series described how to prepare your organization for auditing. Now we'll delve into the audit itself—what's involved, and how to survive it.

Ultimately, Sarbanes-Oxley makes executives responsible for ensuring that these controls are in place and effective, and this fact is making Sarbanes-Oxley a high priority on most companies' agendas: Executives are aware that they could go to jail if these processes are not in place and/or are ineffective. Suddenly, executives are very interested in what's going on in the murky depths of the IT department!

Executing an IT Audit for Sarbanes-Oxley Compliance

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