New scoping principles for IT controls proposed by IIA.

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    • Abstract:
      Reports on a set of guidance principles on information technology controls area of financial reporting proposed by the Institute of Internal Auditors in the U.S. in February 2006. Advantage of the proposal for the audit field; Support of Gene Kim, chief technology officer of Tripwire, for the principles; Ability of the principles to address problems encountered by companies and auditors in complying with the Sarbanes-Oxley.