ISACA

Governance and IT

August 24th, 2010

Enterprises will continue to hold the purse strings tight to their chest and will spend only when there is near certainty that there is a positive outcome.  This fact, coupled with virtualization and cloud computing, companies can no longer afford to have their IT organizations function like outside service providers, or utilities who simply keep

Sarbanes-Oxley Act (SOX) Audit Requirements

April 11th, 2007

Sarbanes-Oxley Act (SOX), passed in 2002, spells out requirements for internal controls.  Some organizations have turned to the standards published by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). These do not, however, provide specific guidelines for organizations that deal with databases, a key area of concern for SOX compliance, but instead provide