IT Compliance and Controls

Converging Business, Information, and Controls

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Entries from December 2007

Fraud and SAS 99

December 17th, 2007 · 2 Comments

There are three conditions (that are in line with the ACFE Fraud Triangle) that are present where fraud exists – incentives, opportunities, and rationalizations.  These breakdown as: Incentives – Perpetrator is under pressure or receives a benefit from action (ex: default mortgage) Opportunity – Capability to execute fraud (ex: low possibility of detection, no controls, […]

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Tags: Monitoring and Performance Reviews · Policy and Procedures · Risk Awareness · Technology Intelligence · Tone at the Top

Global Impact of Corporate Espionage – a focus on China and U.S. Companies

December 11th, 2007 · No Comments

An eye opening report was put forth by the U.S. government (USCC) that focused on the political impact of China on the United States.  The report covered currency, pollution, censorship, information technology, competition, supply-chain concerns, and recommended actions.  The report is an important read to every business executive as a whole given the economic importance […]

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Tags: Monitoring and Performance Reviews · Risk Awareness · Technology Intelligence · Trusted Communications and Network · Trusted Computing Platform Systems