The Sarbanes-Oxley Act -- Another Perspective

by Mary Poppendieck

Fueled by massive corporate failures attributed to irresponsible financial practices, the Sarbanes-Oxley Act (SOX) is an attempt to keep corporations honest in the future. In IT departments around the US, managers are asking themselves what SOX might mean to them. Since virtually all financial records move through IT systems, the controls that ensure that these systems are secure and that they handle financial data correctly are a big concern.

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The Sarbanes-Oxley Act -- Another Perspective 5 November 2003