Click to increase image sizeClick to decrease image size Additional informationNotes on contributorsJeff GibbsJeff Gibbs, CIA, CMA, CISA, is the audit manager for information technology for Hewlett-Packard Co in Palo Alto CA. Before occupying this position, he was the audit supervisor in charge of Latin American audits for Hewlett-Packard, a senior systems auditor for NCR Corp, and an EDP auditor for Grant Thorton International. Gibbs is a former president of the San Jose CA chapter of the IIA and served on the advisory committee of the IIA's Systems Audit-ability and Control Project.Horton Lee SorkinHorton Lee Sorkin, CIA, PhD, is a member of the faculty of the School of Business, Howard University, Washington DC. He is cochairperson of the security task group of the ANSI ASC X12 Committee (the US body developing standards for the commercial implementation of EDI) and a member of the US National Institute of Standards and Technology's OSI Implementors Workshop. Sorkin has more than 10 years of experience in designing and implementing statistical and operations research-based control systems in industry.