Enterprise Agility: SOX and Enterprise Information Integration
http://www.parshift.com/Files/Essays/Essay070.pdf

Dove, Rick
Paradigm Shift International
2005

Abstract:

The intent of Sarbanes-Oxley (SOX) can be characterized as risk reduction: reduce errors, inhibit fraud, and provide shareholders with transparent equal-access to material knowledge. But implementation is principally procedural controls and documentation, under threat of penalty. The vague parts of SOX are where the real leverage lies: principles of intent, and corporate transparency.