The Sarbanes-Oxley Act, SOX in short, came into reckoning in July 2002. This act effected major changes in corporate governance and financial reporting with the objective "to protect investors by improving the accuracy and reliability of corporate disclosures made pursuant to the securities laws". The SOX Act is categorized into 11 titles with sections 302, 404, 401, 409, 802, and 906 being the most significant ones. Section 404 and (to some extent) Section 302 lays the foundation on how IT can aid SOX compliance.
免费版