Sarbanes-Oxley (SOX) mandates implementation and documentation of internal controls throughout public companies. The information systems function is not exempt from this requirement. Although internal controls in various departments are often automated by means of information systems, IT professionals are just now beginning to understand that the SOX requirement for internal controls also applies to the IT function itself.
Writing for Datamation, George Spafford has a good basic overview of the concept of "controls."
Spafford explains the difference between preventive, detective, and corrective controls, and why all three are needed in IT. He also discusses the need for both manual and automated controls, and he points out that controls must go beyond merely writing IT policies and procedures.
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