Prince, Kevin. Top 9 IT Security Threats and Solutions. Sarbanes-Oxley Compliance Journal. Feb. 16, 2009.

Some highlights out of the Top 9 IT Security Threats and Solutions relative to Sarbanes-Oxley mentioned in this article:

Threat #4 … with social engineering you compromise a human by tricking him/her into supplying personal information and passwords. Any method of communication will be used to perpetrate this fraud including telephones, mobile phones, text messaging, instant messaging, impersonation of support/vendor staff and social networking sites …. (emphasis mine)