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Improving Sarbanes-Oxley Internal Compliance with Effective Content Protection Controls

Improving Sarbanes-Oxley Internal Compliance with Effective Content Protection Controls

by Rick Turoczy on July 25, 2006

A key requirement of the Sarbanes-Oxley Act is the definition, documentation, implementation and assessment of effective internal controls. These controls are seen to ensure the integrity of corporate financial information and the prompt reporting of material events which may affect the financial performance of the firm. While initial compliance efforts have been focused largely on financial reporting, this paper argues that the scope of Sarbanes-Oxley is far broader and requires corporations to develop effective internal controls for protecting their key digital assets in a number of areas. We refer to these controls as “Content Protection Controls.”

The paper begins by discussing content protection controls from a senior management
perspective.

Improving Sarbanes-Oxley Internal Compliance with Effective Content Protection Controls

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