| Publisher | IDG (International Data Group) | ||
|---|---|---|---|
| Format | HTML | Date added | 22 Jun 2004 |
| Topics | Law and Government, Sarbanes-Oxley | ||
| Downloads | 44 | ||
The U.S. Public Company Accounting Reform and Investor Protection Act of 2002 (the Sarbanes-Oxley Act) is not about technology. Sarbanes-Oxley is about improving transparency and accountability in business processes and corporate accounting to restore confidence in public markets. It regulates processes and business practices, not technology. In the modern enterprise, however, technology often defines and executes business processes or parts of business processes. The technology and business process regulated by Sarbanes-Oxley are so entwined that it's impossible to separate them.
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