As it is one objective of the Information Systems Audit and Control Association ® to be a forum for the free expression and interchange of ideas, statements of position or expressions of opinion appearing herein are those of the authors and not by the fact of publication necessarily those of the Information Systems Audit and Control Association of the New England Chapter, and likewise the publication of any advertisement is not to be construed as an endorsement of the product or service offered unless it is specifically stated in the ad that there is such approval or endorsement.