The role of IT security in internal control system.pdf

The Role of IT Security in
Sarbanes-pliance






Key fingerprint = AF19 FA27 2F94 998D FDB5 DE3D F8B5 06E4 A169 4E46






Mary Fleming
January 31, 2004
GSEC Practical© SANS Assignment Institute 2004, Author retains full rights.
Version , option 1

© SANS Institute 2004, As part of the Information Security Reading Room Author retains full rights.
Key fingerprint = AF19 FA27 2F94 998D FDB5 DE3D F8B5 06E4 A169 4E46
© SANS Institute 2004, Author retains full rights.
© SANS Institute 2004, As part of the Information Security Reading Room Author retains full rights.
Table of Contents

1. Abstract......................................................................................................1
2. Introduction ................................................................................................1
3. The Red Tape ............................................................................................ 2
4. The PCAOB Proposed Auditing Standard..................................................3
5. The COSO Framework and IT Security......................................................4
The COSO Report Internal ponents..................................4
Control Environment .............................................................................4
Risk Assessment ..................................................................................6
Control Activities ...................................................................................7
Information munication ........................................................... 7
Monitoring .............................................................................................8
6. Conclusion .................................................................................................8



Key fingerprint = AF19 FA27 2F94 998D FDB5 DE3D F8B5 06E4 A169 4E46
© SANS Institute 2004, Author retains fu