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The Impact of the Sarbanes-Oxley (SOX) Act on Information Security

The Impact of the Sarbanes-Oxley (SOX) Act on Information Security
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Author(s): Gurpreet Dhillon (Virginia Commonwealth University, USA)and Sushma Mishra (Virginia Commonwealth University, USA)
Copyright: 2006
Pages: 18
Source title: Enterprise Information Systems Assurance and System Security: Managerial and Technical Issues
Source Author(s)/Editor(s): Merrill Warkentin (Mississippi State University, USA)and Rayford Vaughn (Mississippi State University, USA)
DOI: 10.4018/978-1-59140-911-3.ch005

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Abstract

This chapter discusses the impact of Sarbanes-Oxley (SOX) Act on corporate information security governance practices. The resultant regulatory intervention forces a company to revisit its internal control structures and assess the nature and scope of its compliance with the law. This chapter reviews the organizational implications emerging from the mandatory compliance with SOX. Industry internal control assessment frameworks, such as COSO and COBIT, are reviewed and their usefulness in ensuring compliance evaluated. Other emergent issues related to IT governance and the general integrity of the enterprise are identified and discussed.

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