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标题：SOX and its effects on IT Security Governance Copyright -->
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作者：Rosslin John Robles1 ; Min-kyu Choi1 ; Sung-Eon Cho2 等
期刊名称：International Journal of Smart Home
印刷版ISSN：1975-4094
出版年度：2009
卷号：3
期号：1
出版社：SERSC
摘要：The Sarbanes-Oxley (SOX) Act is a United States federal law enacted on July 30, 2002 in response to a number of major corporate and accounting scandals including those affecting Enron, Tyco International, Adelphia, Peregrine Systems and WorldCom. This paper discusses the effects of Sarbanes-Oxley (SOX) Act on corporate information security governance practices. The resultant regulatory intervention forces a company to revisit its internal control structures and asses the nature and scope of its compliance with the law. This paper reviews the implications emerging from the mandatory compliance with Sarbanes-Oxley (SOX) Act. Issues related to IT governance and the general integrity of the enterprise are also identified and discussed. Industry internal control assessment frameworks, such as COSO and COBIT, are reviewed and their usefulness in ensuring compliance evaluated.