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The Sarbanes-Oxley Act of 2002 has brought to light areas of concern regarding internal control and the impact of a potential disaster on those new requirements for many companies. Internal control has always been an area of great concern and potential loss for any recovery plan. The fact that a CEO can now be held personally and criminally responsible only makes it more of an issue of concern.

This all may look like something that’s beyond your control. You can’t control the ethics or behavior of your employer. But there are concrete steps you can take today to protect the internal processes and controls for your company that are supported by the information systems you provide.

I hope that this article has answered a few of your questions about SOX 2002 and why it’s such a big deal. In the process, you should have gained some ammunition to foster more effective communication with management and maybe even additional justification for getting your planning effort funded. Thanks for this opportunity to write for you again, and good luck in your pursuits!

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