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Vol. 3 No. 3 May 2004

Get ready for Sarbanes-Oxley

IT auditing basics While several published auditing frameworks exist, when it comes to Sarbanes-Oxley, the one to become familiar with is the "COSO Internal Control--Integrated Framework." The Committee of Sponsoring Organizations of the Treadway Commission (COSO) (, is a voluntary private organization focused on addressing fraudulent financial reporting. This framework has been endorsed by a number of auditing and accounting organizations. There are five key components to COSO: Control environment: the "the tone at the top" of the organization is demonstrated by corporate standards and objectives and a good understanding of roles and responsibilities. Risk assessment: identification and management of both internal and external risks. Control activities: the defined policies, procedures and practices that are in place to achieve business objectives and address risk. Information and communication: making sure that information required to perform control activities is appropriate, accurate, current and available. ...

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Features in this issue

  • Mobile Drives, Portable Backups

    Do mobile disk drives have a future in disk-based backup?

  • Bridging SAN islands

    To help ensure that a change made to one part of the SAN doesn't interfere with the entire storage network, some new products claim to have developed a new switch-based intelligence that segregates the SAN and protects SAN data.

  • WAN Links gain speed

    Can't get past the cost of doing high-speed remote replication? Latency problems driving you nuts? New TCIP/IP accelerators for IP storage promise some relief.

Columns in this issue