Home > Ask the Security Experts > Security Management Questions & Answers > Internal audits for Sarbanes Oxley and internal IT support
Ask The Security Expert: Questions & Answers
EMAIL THIS

Internal audits for Sarbanes Oxley and internal IT support

David Mortman, featured expert EXPERT RESPONSE FROM: David Mortman, featured expert

Pose a Question
Other Security Categories
Meet all Security Experts
Become an Expert for this site


Digg This!    StumbleUpon Toolbar StumbleUpon    Bookmark with Delicious Del.icio.us   


>
QUESTION POSED ON: 15 January 2009
My COO just told me that per SOX rules, only an independent, third-party vendor can access our servers. I have been accessing and configuring them for years under SOX and he claims that our auditors just indicated that an internal IT administrator is not allowed to access them whatsoever, not even to change a user's password. This sounds ridiculous to me. Does SOX really restrict who can administer certain systems?

>
It sounds like somewhere along the way there has been some miscommunication. Certainly only an independent, third-party auditor can provide the final assessment of the company in order to meet the requirements of the SOX certification process, but there is nothing in the law that says only third-party vendors can access your systems.

However, a huge part of the SOX 404 requirements revolve around whether a company has documented processes and procedures and how well it follows them. So if your company has policies in place that limit who can access critical systems (and they must have such policies under SOX) it is possible that those policies have recently changed to include only a particular third party. This is not as crazy as it seems if there was a recent outsourcing of IT services.

However, it is just as likely that somewhere along the line there was a misunderstanding when someone conflated the ideas of system configuration and system assessment. I encourage you discuss this in more detail with your COO and make sure you are both on the same wavelength.

About the author:


BROWSE BY TAG
Security Management,   Security Audit, Compliance and Standards,   IT Security Audits,   Sarbanes-Oxley Act,   Compliance School,   Gauging your SOX progress,   SOX compliance,   VIEW ALL TAGS

Digg This!    StumbleUpon Toolbar StumbleUpon    Bookmark with Delicious Del.icio.us   



RELATED CONTENT
Security Management
How to prepare for a FERPA audit
Why doesn't the CISSP cover information assurance and DIACAP?
Data breach notification legislation: What info must be released?
Risk management strategy for an information technology solution provider
Are there guidelines to create a HIPAA-compliant data center?
HHS HIPAA guidance on encryption requirements and data destruction
Writing a patient identifier policy to prevent common HIPAA violations
How to write technology outsourcing contracts
The requirements for being a PCI DSS-compliant service provider
The requirements needed to make an external penetration test legal

IT Security Audits
Standards compliance does not equal sound information security risk management
Tony Spinelli: Prioritize Information Security over Compliance
How to prepare for a FERPA audit
MasterCard increases PCI compliance requirements for some merchants
How to select a set of network security audit guidelines
How to write a risk methodology that blends business, security needs
PCI compliance requirement 11: Testing
Using IAM tools to improve compliance
Forensic accounting success depends on information security support
HIPAA compliance: New regulations change the game

Sarbanes-Oxley Act
SOX compliance burdens midmarket security teams
Ex-SEC chief Pitt decries state of Sarbanes-Oxley, risk management
Information security book excerpts and reviews
Internal auditors and CISOs mitigate similar risks
Implement security and compliance in a risk management context
Does password sharing in international branches violate SOX?
Consensus Controls project aims to set benchmarks for compliance
Security visualization helps make log files work
The Little Black Book of Computer Security, 2nd Edition
RSA attendees see data classification, rights management projects stumble
Sarbanes-Oxley Act Research

RELATED RESOURCES
2020software.com, trial software downloads for accounting software, ERP software, CRM software and business software systems
Search Bitpipe.com for the latest white papers and business webcasts
Whatis.com, the online computer dictionary



Search and Browse the Expert Answer Center
Search and browse more than 25,000 question and answer pairs from more than 250 TechTarget industry experts.
Browse our Expert Advice



Find Security Solutions for Your Business
TechTarget Security Media
Information Security View this month\\'s issue and subscribe today.
Information Security Decisions Apply online for free conference admission.
SearchSecurity.com
HomeNewsMagazineMultimediaWhite PapersLearningAdviceTopicsEventsAbout Us

About Us  |  Contact Us  |  For Advertisers  |  For Business Partners  |  Site Index  |  RSS
TechTarget provides technology professionals with the information they need to perform their jobs - from developing strategy, to making cost-effective purchase decisions and managing their organizations' technology projects - with its network of technology-specific websites, events and online magazines.

TechTarget Corporate Web Site  |  Media Kits  |  Site Map




All Rights Reserved, Copyright 2003 - 2009, TechTarget | Read our Privacy Policy
  TechTarget - The IT Media ROI Experts