There is none - life after Sarbanes-Oxley compliance, I mean. Why? Because there is no "after" when it comes to being in compliance with the 2002 Sarbanes-Oxley Act. Sarbanes-Oxley (SOX) compels public corporations to file annual reports with the SEC that detail the process by which corporate management has established and maintained internal governance structures and processes for financial reporting. It also requires companies to report on the effectiveness of those efforts. In short, SOX compliance requires an ongoing effort on the part of all public (and a growing number of private) companies to put their financial reporting houses in order and to keep them that way.

If your company is like many others, you found some significant problems with your IT infrastructure during the process of complying with SOX regulations. The problems range from unnecessary complexity in data structures, processes and systems to insufficient alignment between IT and businesspeople, to ineffective use of technology to make corporate governance more efficient and successful.

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