...certification process involves a comprehensive security audit of the SIPS online payment system, carried out by an independentaudit firm accredited by Visa and MasterCard. The audit comprises 987 checkpoints that cover everything from card data...
http://www.securitypark.co.uk/security_article263850.html
...documents which may be involved in an audit. Note that SOX does not define exactly what data must be stored, and independentaudit firms require the collection and archiving of an extensive range of electronic documents. As a result, members...
http://www.findwhitepapers.com/whitepaper3084/