Reports from the Sarbanes-Oxley Front Lines

September 23, 2004

[From Windows IT Pro - SQL Server Magazine]

In "Sarbanes-Oxley: Accountants Setting IT Policy" ( http://www.windowsitpro.com/article/articleid/43825/43825.html ), I talked about how the U.S. Public Company Accounting Reform and Investor Protection Act of 2002, aka the Sarbanes-Oxley Act, might affect SQL Server DBAs and developers. Sarbanes-Oxley is a sweeping set of new laws passed in the wake of Enron, WorldCom, and other accounting scandals that have roiled financial markets in recent years. In principle, the law is primarily targeted at publicly traded companies and is designed to make corporate accounting procedures more transparent to investors. In my original article, I said, "That's a noble goal. However, I start to worry when the bean counters end up with an authoritative and final decision on who can have access to an administrator password." I received some interesting responses to that first commentary.

The article continues at http://www.windowsitpro.com/SQLServer/Article/ArticleID/44005/44005.html








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