CIO Magazine has run down the Top 5 IT weaknesses to help us all in our Year 2 efforts:

1. Failure to segregate duties within applications, and failure to set up new accounts and terminate old ones in a timely manner.
2. Lack of proper oversight for making application changes.
3. Inadequate review of audit logs.
4.Failure to identify abnormal transactions in a timely manner.
5. Lack of understanding of key system configurations.

This is running as a sidebar in the article "How To Dig Out From Under Sarbanes-Oxley" by Ben Worthen.

__________________
Toby Lucich
toby.lucich@insidesarbanesoxley.com
http://www.insidesarbanesoxley.com