Cyber attacks a Sarbox issue?

We all are aware of the threat of a cyber attack. But is that threat really a Sarbanes-Oxley issue? One commentator at CSOonline.com raises the issue by pointing out a 10Q filed by Respironics, a medical device maker recently acquired by Royal Philips Electronics, that noted a cyber attack could cause a material difference in reported earnings vs. forward-looking earnings. That an attack would shut down business is a remote possibility, but a possibility nonetheless. The issue, of course, is what to do about it; What could function as a control? Not that you need any more motivation.  

For more:
- here's the commentary

Related Article:
Is your IT security system up to Sarbox standards?

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