Re: [ISN] Next stop, jail

From: InfoSec News (isn@private)
Date: Mon Dec 29 2003 - 02:08:10 PST

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    Forwarded from: Mark Neely <mpn@private>
    
    In an online article, Charles Cooper was quoted as saying:
    
    > There's a lesson here for the debate over how best to proceed on
    > cybersecurity: Whatever its imperfections, the lesson of
    > Sarbanes-Oxley is that if you want results, scare the hell out of
    > 'em.
    
    This, IMHO, would be a very bad idea - corporate accounts are a
    completely different beast to software.
    
    To wit:
    
    (a) Sarbanes-Oxley was designed to ensure adherence to a commonly
    agreed standard of corporate accounting. There are few commonly agreed
    standards of software development.
    
    (b) "Profit" and "loss" are fairly universal terms. There are few
    software applications of equally universal application (sure, you may
    think a web server is a web server, but very few web servers are
    alike, in terms of hardware platform, concurrent processes and
    application)
    
    (c) Sarbanes-Oxley's primary role is to avoid "innovation" in
    corporate accounting to ensure everyone does one thing - account for
    profit and loss - in precisely the same way. How many software
    developers want to live in that sort of world?
    
    Regards,
    
    Mark
    
    Mark Neely, LLB MSTC
    Author & Technology Commercialisation Consultant
    email: mpn@private
    
    
    
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