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Is Word document-comparison software SOX compliant?

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Where this question gets interesting is in the details. As a security practitioner, I'd want to have a much deeper understanding of how the software you reference works. Comparing two files of the same format is a relatively straightforward proposition, However, comparing multiple formats becomes a much more challenging issue, which gets even more interesting when one of those formats is an image.

In order to compare the text from a .doc (or .docx) to a .tif, it's necessary to do some sort of optical character recognition (OCR) and then compare it to the text in the .doc(x) file. This is, to say the least, not the easiest thing to do. So before I'd sign off on this, I'd want a strong assurance from the vendor that the tool is actually capable of performing the necessary comparisons so that I would be comfortable telling a CEO or CFO they can rely on such a technology. Similarly, I know a lot of other auditors that would need the same level of confidence. So, to summarize: Ask your auditor.

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This was first published in August 2009

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