The Implications of Sarbanes-Oxley for the IT Community

by Charles W. Butler and Gary L. Richardson

With the enactment of the US Sarbanes-Oxley Act (SOX), the business community may enter a new era of accountability. While no one knows the true implications of the act, there are signs of unparalleled responsibility for companies and executives. A recent judgment that held MCI WorldCom's board of directors financially accountable to the tune of 40% of their net worth sends a message to executives: financial accounting, reporting, and associated internal controls are a high priority for regulators.

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The Implications of Sarbanes-Oxley for the IT Community March 2005