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Sarbanes-Oxley Act

Administered by the Securities and Exchange Commission (SEC) starting in 2002, the Sarbanes-Oxley Act (SOX) regulates corporate financial records and provides penalties for their abuse. It...

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Definition: Sarbanes-Oxley Act

Administered by the Securities and Exchange Commission (SEC) starting in 2002, the Sarbanes-Oxley Act (SOX) regulates corporate financial records and provides penalties for their abuse. It defines the type of records that must be recorded and for how long. It also deals with falsification of data. Affecting data storage capacities and planning, Sarbanes-Oxley was enacted after the Enron and WorldCom scandals of the early 2000s. The bill was sponsored by Paul Sarbanes, Democratic Senator from Maryland and additionally authored before passage by Michael Oxley, Republican Senator from Ohio. See risk mitigation.



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  • Is greenhouse gas reporting about to become the next SOX-like IT problem?

    The last two weeks have brought a whirlwind of news, from both a global and domestic perspective, that suggest things are about to get really tricky for businesses that have been ignoring the...

    Blog posts | October 2, 2009 4:01am PDT

  • Cloud floats among India's large firms

    Given the concerns over data security and regulatory compliance, large companies in the country are choosing to adopt private clouds and hybrid models of cloud computing.

    News items | September 11, 2009 5:36am PDT

  • Sustainable change or SOX 2.0?

    I had not intended riffing on my colleague Vinnie Mirchandani's piece: How ERP vendors can change the world. Seriously. We'd discussed the topic over the phone earlier in the week and at the time...

    Blog posts | June 2, 2009 6:19pm PDT

  • News to know: IBM; SAP; Microsoft; Sarbanes-Oxley; EMC

    Here are today’s notable headlines. You can get News To Know via email alert and RSS daily.  For continuous updates see BNET’s around-the-Web tech coverage. Larry Dignan: IBM rolls out...

    Blog posts | May 19, 2009 2:01am PDT

  • Goodbye, SOX?

    Keep your eye on this one: the US Supreme Court has just decided to review the constitutionality of the Sarbanes-Oxley Act of 2002. According to today's news, the Supremes said they would...

    Blog posts | May 18, 2009 8:54am PDT

  • GRC in the current economy

    Interview with OpenPages executive Gordon Burnes A couple of weeks ago, I ran a blog post concerning the recent Wall Street crisis and the role that compliance legislation like Sarbanes-Oxley had...

    Blog posts | November 3, 2008 8:53am PST

  • Tech giants reveal their agenda

    The CEOs of the largest US tech companies this week lobbied the government for protection against patent infringement lawsuits, and for support of several key policies. Technet, the organization...

    Blog posts | March 13, 2008 1:14am PDT

  • Save Internet freedom--from regulation

    Stanford Law School's Larry Downes warns that the information superhighway to hell is surely paved with good intentions.

    News items | December 12, 2007 4:00am PST

  • Uncle Sam's newest security challenge to businesses

    Congress will soon consider new laws to better protect businesses against security breaches. Websense CEO Gene Hodges argues against a one-size-fits-all approach.

    News items | November 5, 2007 4:00am PST

  • 404: not founded in reality?

    It is compliance requirements as (mis)interpreted by lawyers and accountants that prevents a lot of manpower redeployment and technological change in IT

    Blog posts | May 21, 2007 9:38pm PDT

  • Prepare for more scrutiny after SEC's SOX failure, says Gartner

    Earlier this week, CNet News.com reported that the Government Accountability Office (GAO) audit of the SEC found that the organization, ironically, did not have effective internal...

    Blog posts | June 30, 2005 10:19am PDT

  • Aligning IT to Meet CFO Priorities, Part 1: The Priorities

    The control of the chief financial officer (CFO) has expanded while changing in focus during the past three to five years. Although many CIOs report to CFOs (often as an attempt to address...

    News items | May 28, 2004 12:00am PDT

  • Sarbanes-Oxley Compliance Spending Will Exceed $5B in 2004

    The Issue: Like it or not, compliance with federal regulations contained in the Sarbanes-Oxley Act (SOA) is not going away. In fact, companies are stepping up their response and planning...

    News items | December 11, 2003 12:00am PST

  • Upgrade Security Processes and Technology To Comply With Sarbanes-Oxley

    Sarbanes-Oxley Act (SOA) sections 302 and 404 require CEOs and CFOs to ensure that business processes are under control, which in turn requires the IT systems supporting the processes to be in...

    News items | October 14, 2003 12:00am PDT

  • Welcome Rain in the Tech-Spending Desert

    Healthy demand awaits suppliers of products that are key to clients' operations or cost-cutting -- or help them comply with new laws

    News items | July 9, 2003 12:00am PDT

  • Sarbanes-Oxley compliance: It's not over yet for publicly traded companies

    Unless you work for a publicly traded company, you don’t need to worry about SOA compliance. The Sarbanes-Oxley Act (SOA) was enacted following the Enron and Global Crossing fiascos to increase...

    News items | June 24, 2003 12:00am PDT

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