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The act is administered by the Securities and Exchange Commission (SEC), which sets deadlines for compliancies and publishes rules for requirements. Sarbanes-Oxley is not a set of business practices and does not specify how a business should store records. Instead, it defines which records are to be stored and for how long. The legislation not only affects the financial side of corporations, but also affects the IT departments whose job it is to store a corporation's electronic records. The Sarbanes-Oxley Act states that all business records, including electronic records and electronic messages, must be saved for not less than five years...
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Common topics in this essay:
- Can information systems provide businesses with a competitive edge? Are such IT related competitive advantages sustainable in the long run? Why or why not?
- internal controls of an accounting information system
- Johnson Controls Information
- Sarbes-Oxley Act
- The Technical System: Information, Information Technology, and Information Systems
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