White Papers for Sarbanes-Oxley (SOX)

Enabling Sarbanes Oxley Security Monitoring Compliance

OpenService

The 2002 Sarbanes-Oxley Act is a key element of the reform, governance and disclosure of public company financial statements. It was enacted by the U.S Congress to ensure accuracy and restore trust in financial statements given to the government and investors following a series of high profile accounting scandals including Enron, WorldCom(MCI) and Tyco. Some of its key measures including making CEOs and CFO's personally liable for misreporting financial statements(SEC 302) and ensuring that independent auditors annually attest to the accuracy of internal financial controls(sec 404).

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