Law Commissions recommendations

In many ways, there is nothing new about the requirements that Sarbanes-Oxley imposes on technology audits. There is a need for internal controls, including segregation of duties.

"The biggest issue I see is that IT people are not very good at IT controls," says Jan Koster, a principal with the 80-person Technology Assurance Advisory Services Group of UHY Advisors, a unit that is responsible for technology risk management services.

See full Article.