The Sarbanes-Oxley Act, more commonly known as SOX is a United States federal law enacted in response to a number of major corporate and accounting scandals including those affecting Enron, Tyco International, Adelphia, Peregrine Systems and WorldCom. These scandals, which cost investors billions of dollars when the share prices of the affected companies collapsed, shook public confidence in the nation’s securities markets.The legislation establishes new or enhanced standards for all U.S. public company boards, management, and public accounting firms. It does not apply to privately held companies.The Act contains 11 titles, or sections, ranging from additional Corporate Board responsibilities to criminal penalties, and requires the Securities and Exchange Commission (SEC) to implement rulings on requirements to comply with the new law. The Act also covers issues such as auditor independence, corporate governance, internal control assessment and enhanced financial disclosure.
•Sarbanes Oxley Act (SOX)
•Other Standards associated with SOX requirements
•Case Study: SOX Implementation & Compliance
•SOX IT Controls: Design, Assessment, Testing and Control Matrices
•Adopting an Integrated IT Control approach