Consider these extracts from various regulations, demonstrating the central theme of protecting identity-based information exchanges:
- “…unauthorized access to data that may result in destruction of data or improper changes to data, including the recording of unauthorized or nonexistent transactions or inaccurate recording of transactions…” (SOX, SAS 94).
- “Must implement appropriate technical and organizational measures to protect personal data…” (EU Data Protection Directive).
- “Provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use or disposition of the registrant's assets that could have a material effect on the financial statements,” (SOX, Audit Std. No. 2).
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