Premium
Warning: M&A needs more IT security!
Author(s) -
Smith Gordon
Publication year - 2005
Publication title -
journal of corporate accounting and finance
Language(s) - English
Resource type - Journals
eISSN - 1097-0053
pISSN - 1044-8136
DOI - 10.1002/jcaf.20183
Subject(s) - confidentiality , business , audit , computer security , information security , internet privacy , information security audit , information security management , accounting , computer science , security information and event management , law , security service , cloud computing security , political science , network security policy , cloud computing
Everyone is aware of the legal requirements for public companies to restrict knowledge of a pending merger or acquisition. But in this article, the author looks at information security require‐ments—from the first hint of a deal up to the actual merger. The author's real‐life audit tests have shown that American organizations have not successfully protected their information assets—and that confidential communications are not confidential. © 2005 Canaudit Inc.