Is it sufficient to formally separate the roles and procedures, even if they
are carried out by the same person?

and just think, you could put in for two pay rises :)

Brian "SOX-Free here"

> -----Original Message-----
> From: [EMAIL PROTECTED] 
> [mailto:[EMAIL PROTECTED] On Behalf Of Lance Jahnke
> Sent: 09 December 2005 13:36
> To: [email protected]
> Subject: Re: [U2] SOX question (United States only, I believe)
> 
> What happens when the programmer is the dba? One person 
> developing and managing universe...
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