SOX and the General Control Environment
Good corporate governance depends on the effective management of internal controls and on the availability, confidentiality and integrity of information. Corporate reputation, brand preservation and financial results all depend on the defence of business processes and on compliance with a growing array of legislation and regulation. For companies listed on US exchanges, the Sarbanes-Oxley Act of 2002 (‘SOX’) is of overriding importance and information security has a crucial role to play in achieving compliance.