Toward the Development of an Interdisciplinary Information Assurance Curriculum: Knowledge Domains and Skill Sets Required of Information Assurance Professionals

摘要

Since the ratification of the Sarbanes-Oxley Act of 2002, both publicly traded companies and their respective financial statement auditors have struggled to comply with the requirements of the legislation. Utilizing three individual Delphi studies, separately, I surveyed partners, managers, and staff associates in the United States from each of the "Big 4" international accounting firms to ascertain from each respective group what knowledge domains and technical skills are most important in the practice of Sarbanes-Oxley-related information assurance compliance. Analysis of the data collected provided the basis for the development and subsequent implementation of a new interdisciplinary business curriculum in information assurance.