Sarbanes-Oxley

Abstract

This chapter will discuss:

• How the internet scandals of the late 1990s and early 2000s led to Sarbanes-Oxley (SOX),

• What SOX is;

• The consequences of violating SOX,

• Risk management and data auditing as a key to gaining SOX compliance,

• Due diligence with members of the company’s extended enterprise,

• Document retention, and

• The cost of compliance and possible mid-course corrections for outside auditors.