Recall that the Sarbanes–Oxley Act of 2002, which is a critical piece of legislation that affects the executive management of publicly traded corporations and public accounting firms, seeks to improve the reliability and accuracy of financial reporting, as well as increase the accountability of corporate governance, in publicly traded companies.
Emphasize that executives working in firms covered by this law will seek assurance on the reliability and quality of information systems from senior information technology managers who, in turn, will likely ask information security managers to verify the confidentiality and integrity of those same information systems.