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Sarbanes-Oxley Compliance: A View from the Trenches

by Donna Fitzgerald, Jann Kelliher

In this article, we will be discussing several real-world examples of the kinds of controls that are being imposed in IT organizations under the guise of compliance with Section 404 of the US Sarbanes-Oxley Act (SOX). It is our contention that these controls are inappropriate under any reading of Section 404. We also argue that there is a core difference between internal controls over financial reporting (what 404 says) and the internal controls an organization might choose to put in place for a host of other reasons.

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Sarbanes-Oxley Compliance: A View from the Trenches September 2005

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Cutter Consortium, founded in 1986, is a global IT advisory firm helping organizations forge solutions to the business technology challenges they face. Through its research, consulting, and training, Cutter assists enterprises as they create, implement, and maintain IT systems and organizations that support business objectives and encourage innovation. Cutter pushes the thinking in the field by fostering debate and collaboration between thought leaders from different domains, countries, and disciplines. As a completely independent entity that has no special ties to vendors, Cutter Consortium is beholden to no one and dedicated to providing completely objective, unbiased information to its clients. Cutter Consortium gives you access to the top thinkers in IT.

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