Abstract: This article performs qualitative research of the most current thought and discussion concerning Sarbanes-Oxley. These thoughts and discussions are collected, analyzed, synergized, and presented as the output of this article. The article first gives a general introduction highlighting the new roles of the Chief Information Officer and the value of maintaining a good perception. Then, the article discusses the laws leading to Sarbanes-Oxley. Then, the key points of the act are discussed as well as the topic of governance and management design. Next, the implications of policy are outlined and the connection between ethical behavior and Sarbanes-Oxley are deliberated. Next, an in-depth analysis of the Sarbanes-Oxley Act and the future of the act are detailed in relation to need, examples of misconduct, propensity for success, known weaknesses, potential replacements, overall assessment, and major changes needed. Finally, this article concludes that, although not perfect, Sarbanes-Oxley is viable and needed.
Title: An Information Technology Perspective on Sarbanes-Oxley: Past, Present, and Future
Author: Charles D. Madewell
International Journal of Computer Science and Information Technology Research
ISSN 2348-120X (online), ISSN 2348-1196 (print)
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