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IT Auditing: Using Controls to Protect Information Assets by Kevin Wheeler, Mike Schiller, Chris Davis

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CHAPTER 17Regulations

The global business community continues to usher in new regulations and laws that affect and increase corporate responsibility for internal controls. This chapter reviews the development of regulations related to internal controls with respect to the use of information and technology. In particular, this chapter addresses the following:

• An introduction to legislation related to internal controls

• The Sarbanes-Oxley Act of 2002

• The Gramm-Leach-Bliley Act

• Privacy regulations such as California SBI 386

• The Health Insurance Portability and Accountability Act of 1996

• EU Commission and Basel II

• Payment Card Industry (PCI) Data Security Standard

• Other regulatory trends

An Introduction to Legislation Related to Internal ...

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