Sarbanes-Oxley: Achieving compliance by starting with ISO 17799

摘要

Compliance with the Sarbanes-Oxley Act of 2002 (SOX) has been hampered by the lack of implementation details. This article argues that IT departments that have implemented ten categories of IT controls provided by the International Standards Organization (ISO 17799) will be well on their way toward SOX compliance. A side-by-side comparison of the 124 control components of the ISO Standard and the published SOX implementation guidelines is provided.