Frederick Gallegos , audit adviser, Computer Information Systems, recently authored ?Sarbanes-Oxley Act of 2002 (PL 107-204) and the Impact on the IT Auditor,? which appears on pages 10-20 of the EDP Audit, Control and Security Newsletter (EDPACS), Vol. XXXI, Issue 5, November 2003. The Journal is published by Auerbach Publishers.