IT Governance and Sarbanes-Oxley: The latest sales pitch or real challenges for the IT Function?

摘要

Building on an analysis of the Sarbanes-Oxley Act, literature, as well as private and public interviews, this paper hopes to shed light on the potential impact of Sarbanes-Oxley for IT governance, IT budgets, and relationships with vendors and outsourcers. Findings have implications for research as well as practical lessons-learned for American firms, and for IT vendors or other companies doing business with American companies.