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Essay text:
Despite the fact that auditing standards have been adjusted for smaller organizations, many SMEs still need to prioritize and strengthen those internal IT controls that protect information assets.
The Information Systems Audit and Control Association (ISACA) is the organization that sets standards for auditing and grants certification to auditors. New studies from ISACA pinpoint the top controls that are the most important for SMEs. This research note discusses:
» The latest SOX developments in the SME space.
» Key findings from the ISACA study.
» Which tactics SMEs can use to satisfy internal IT controls...
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