Blocking file types is not always the answer. For example, if you block all *.exe, *.DLL, *.VB, *.VB?, *.DOC, *.XLS and others, you may be protected, but you won't be able to do business or use e-mail at all.
For more information on this topic, check out these resources:
Best Web Links: Secure messaging
Executive Security Briefing: E-mail security -- Defending the server
Security Policy Tip: Executable e-mail attachments -- Educate the end user
Dig Deeper on Security Resources
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