Sarbanes-Oxley

The Sarbanes-Oxley Act of 2002 , commonly called SOX or Sarbox, is a United States federal law passed in response to a number of major corporate and accounting scandals.

With the widespread use of IT systems, any system of internal controls must include Information Technology controls. In the United States, the Sarbanes-Oxley Act makes corporate executives explicitly responsible for establishing, evaluating and monitoring the effectiveness of internal control over financial reporting. For most organizations, the role of IT will be crucial to achieving these objectives.

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University of Pittsburg, PA, USA

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