SOX

Sarbanes-Oxley Act (SOX) Audit Requirements

April 11th, 2007

Sarbanes-Oxley Act (SOX), passed in 2002, spells out requirements for internal controls.  Some organizations have turned to the standards published by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). These do not, however, provide specific guidelines for organizations that deal with databases, a key area of concern for SOX compliance, but instead provide