Good requirements are more than another set of unused documents for IT. With the advent of Sarbanes-Oxley, requirements are now a strategic issue that needs to be addressed in all public companies. Put simply, when your team is modifying or building anything related to your key controls (including applications, data bases, reports, etc.), you need to ensure the team has captured the business needs, has built the correct solution, and received verification from the business that the deliverable meets their needs.

We recommend looking at the following solutions prior to your next audit:

• Perform an independent Requirements Audit
• Implement a Comprehensive Requirements Methodology