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SARBANES-OXLEY ACT

Data Auditing: A Critical Element of Sarbanes-Oxley Compliance

Monitor and audit changes to your enterprise's databases, so you have a comprehensive record of changes made to data, and details of the who, what, when, and how.

By Leland R. Phillips

About this Article:

Auditing an enterprise's databases has always been a best practice to safeguard data integrity and improve business operations. However, data integrity is now an essential IT function. This article looks at an all-too-common scenario where a database administrator changes information in a financial table. The change makes it into the company's public financial reporting, improving the company's financial outlook. Unaware of the new figures, the CFO and CEO affirm their accuracy. Sound realistic? Find out if your audit process is strong enough to catch a problem like this before it goes public.

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Leland R. PhillipsLeland R. Phillips spearheads Lumigent's compliance and audit practice, bringing the company's extensive experience and leadership in data auditing best practices to enterprises that have to reduce the risks associated with regulatory compliance and data use. Lee has more than 20 years experience in information technology, including advanced systems design, software development, and sales and marketing management at enterprises including NASA, MITRE Corporation, and 3Com Corporation. http://www.lumigent.com

ARTICLE INFO

Web Edition: 2004 Week 42, Doc #14805

SUBSCRIBER ONLY ARTICLE LOCKED

Keyword Tags: Accounting, Compliance, Corporate Compliance, Corporate Governance, IT Industry, Sarbanes-Oxley, Sarbanes-Oxley Act, Security, Technology Management

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mbc0410 PHILL01 posted 2004-10-19 mod 03/16/2010 03:10:43 AM ztdbms/ztdbms
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