IT Auditing Using Controls to Protect Information Assets, Third Edition, 3rd Edition

CHAPTER 20

Regulations

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

•   General Data Protection Regulation (GDPR)

•   Additional privacy regulations

•   California Security Breach Information Act (SB 1386)

•   California Consumer Privacy Act (CCPA)

•   Canadian Personal Information Protection and Electronic Documentation Act ...