!!! Overview
[{$pagename}] i of [2002|Year 2002] is a [Act of Congress] codified in  (Pub.L. 107–204, 116 Stat. 745, also known as the "[Public Company Accounting Reform and Investor Protection Act]" (in the Senate) and "[Corporate and Auditing Accountability and Responsibility Act]" (in the House) and more commonly called [{$pagename}] or [SOX], is a [United States Federal Law] that set new or expanded requirements for all U.S. public company boards, management and public accounting firms. There are also a number of provisions of the Act that also apply to privately held companies, for example the willful destruction of evidence to impede a [Federal] investigation.[{$pagename}] was created as a result of a series of corporate financial failures caused by illegal corporate activities hidden behind financial misstatements and fraud. The Act makes executives personally liable for both the accuracy of [financial] statements and a statement that mechanisms and practices underlying the [financial] report are [trustworthy|Trust].[{$pagename}] requires effective Information Technology controls and processes for validating the integrity of annual [financial] reports.In very basic terms preparing to meet SOX regulations, organizations should be able to answer the following questions [confidentiality]: 
* Can you clearly state who all your users are
* Do you know what they have access to
* Can you show all the interactions among users, [assets|Protected Resource] and [applications]? 
* Do you have verifiable evidence that controls are working
* That you took appropriate action when a [policy] infraction occurred
* Can you provide it in minutes rather than months? !! More Information
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