"Remote Access"

Please respond to each of the following bulleted items:

Remote access via Virtual Private Networks (VPN's) to corporate resources for the purposes of e-commerce, telework and remote administration is becoming commonplace. From an auditing perspective, suggest two or more controls that should be in place to prevent the loss or theft of confidential information.

Give your opinion on what you believe are the essential elements of an acceptable use policy for remote access. Elaborate on each item and justify its importance.