Sturgeon, Will. Cheat Sheet: Sarbanes-Oxley. Silicon.com. June 10, 2004.

Good high level summary on SOX. Cheat Sheet: Sarbanes-Oxley - printer friendly - silicon.com: "So every file, every email, every IM, every phone call is going to have to be recorded? That's been a lot of people's gut reaction, according to Mark Ellis, CA's director of storage and information management, but it's not quite so extreme. Many companies just assume as long as they do that they will be compliant with that aspect of SOX - which is true, if a little naive regarding the storage and logistics implications of such thoroughness. Ellis describes this reaction as being 'like a rabbit caught in the headlights' and explained that 'people need to know what they must keep'. 'Legal compliance is not about what you need to keep, it's about knowing what you can delete,' he said, imploring companies to find out more about the complicated legislation. "