Parker, Xenia Ley. The Impact of Sarbanes-Oxley Compliance on IT Audit. SmartPros. April 2004.

From the boardroom to line management, people are talking about compliance with the Sarbanes-Oxley Act of 2002 ("SOX"), designed to "protect investors by improving the accuracy and reliability of corporate disclosures." Auditors, both internal and external, are challenged to meet the new requirements. Because the Securities and Exchange Commission oversees financial reporting of listed companies, it is responsible for enforcing compliance rules.