The Sarbanes-Oxley Act: Understanding The Implications For Information And Records Management

Kahn Consulting, Inc.
November, 2003

This white paper reviews how the Sarbanes-Oxley Act (SOX) affects information and records-management practices and explores ways that companies might address SOX in their own organizations. Topics addressed include mandates set forth in SOX Sections 802, 404, and 302, including SOX recordkeeping obligations, the ability to demonstrate internal controls, and implementation of a Records Hold mechanism. The paper also discusses these requirements in terms of storage infrastructures-particularly how storage solutions must support an organization's ability to ensure absolute information protection, produce an audit trail, and support long-term, reliable access of records.

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