Sarbanes-Oxley Act of 2002
The Sarbanes-Oxley Act of 2002 (often shortened to SOX) is legislation enacted in response to the high-profile Enron and WorldCom financial scandals to protect shareholders and the general public from accounting errors and fraudulent practices in the enterprise. The act is administered by the Securities and Exchange Commission (SEC), which sets deadlines for compliance and publishes rules on requirements. Sarbanes-Oxley is not a set of business practices and does not specify how a business should store records; rather, 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." The consequences for non-compliance are fines, imprisonment, or both. IT departments are increasingly faced with the challenge of creating and maintaining a corporate records archive in a cost-effective fashion that satisfies the requirements put forth by the legislation.
TOPCAT
TOPCAT is the library's online catalog. An online catalog stores a record for each item a library owns. Search the online catalog to find out what a library has on a given topic, or to locate a work by title, by author, subject headings or keyword.
Subject Headings
From the catalog:
- Beyond Sarbanes-Oxley compliance: effective enterprise risk management
- Corporate corruption
- Corporate scandals: the many faces of greed: the great heist, financial bubbles and the absence of virtue
NetLibrary
Databases
- Business and Company Resource Center Full Text Thomson Gale
- Company and industry intelligence on thousands of global companies. Includes company profiles, financials, investment reports, brand information, news, and articles.
- Business Source Premier Full Text EBSCO
- Provides full text for more than 2,300 journals, including full text for more than 1,100 peer-reviewed titles. This database provides full text back to 1886, and searchable cited references back to 1998.
- General Business File ASAP Full Text Thomson Gale
- Indexes publications on business trends, finance, acquisitions and mergers, international trade, money management, investments, and banking.
- Academic Search Complete Full Text EBSCO
- Multi-disciplinary full text database that contains more than 7,000 full-text periodicals, including nearly 6,000 peer-reviewed journals.
- General OneFile Full Text Thomson Gale
- Indexes over 9,200 titles including full text for over 5,156. Some titles back to 1980. Multidisciplinary and updated daily.
Web Sites
- American Institute of Certified Public Accountants
- "This Web page has been created in order to centrally house all relevant information on the Sarbanes-Oxley Act of 2002 (SOX). All visitors should be sure to bookmark this page in order to stay abreast of the evolving regulatory environment under SOX."
- Independent Sector Accountability – Sarbanes-Oxley
- Sarbanes-Oxley
- Sarbanes-Oxley Act
- Sarbanes-Oxley Act Compliance Toolkit
- "The Sarbanes-Oxley Compliance Kit is designed specifically to educate, explain, and guide you through the process. It includes a whole series of resources intended to help simplify, and set you on the right path... to help you achieve full compliance as painlessly as possible."
- Securities and Exchange Commission
- US Corporate Governance Sarbanes-Oxley