The Sarbanes-Oxley Act. Records management implications

Records Management Journal

Volumn 15, Issue 2, 2005, Pages 98-103

  Stephens, David O ^a  

^a Zasio Enterprises Inc   (United States)

Author keywords

Laws; Public sector organizations; Records management; United States of America

Indexed keywords

EID: 21744462796     PISSN: 09565698     EISSN: None     Source Type: Journal    
DOI: 10.1108/09565690510614247     Document Type: Review

References (13)

1. Code of Federal Regulations (2003), Code of Federal Regulations 17 CFR 210.2-06, Commodity and Securities Exchanges, Chapter II Securities and Exchange Commission, Part 210 Form and content of and requirements for financial statements, Sec. 210.2-06 Retention of audit and review records. US Government Printing Office, Washington, DC, available at: http://frwebgate1.access.gpo.gov/cgi-bin/waisgate.cgi?WAISdocID= 274671392528+1+0+0&WAISaction=retrieve
2. COSO (1992), "Internal control - integrated framework", Executive summary, Committee of Sponsoring Organisations of the National Commission of Fraudulent Financial Reporting (the Treadway Commission), Bloomington, MN, available at: www.coso.org/publications/executive_summary_integrated_framework.htm
3. (The) Sarbanes-Oxley Act (2002), available at: www.ereinsure.com/docs/SOX404eRewhitepaper.pdf
4. SEC (2003), "Final rule: Retention of records relevant to audits and reviews", Release, No. 33-8180; 34-47241, January 24, US Securities and Exchange Commission, Washington, DC, available at: www.sec.gov/rules/final/33-8180.htm
5. USC (1994), Title 18: Crimes and criminal procedures, Chapter 73: Obstruction of justice, Section 1520: Destruction of corporate audit records; Section 1512: Tampering with a witness, victim, or an informant; Section1519: Destruction, alteration, or falsification of records in federal investigations and bankruptcy, United States Code, available at http://caselaw.lp.findlaw.com/casecode/uscodes/18/parts/i/ch pters/73/toc.html
6. ARMA International (2002), FAQs for Corporate Executives and Decision-Makers, ARMA International, Lenexa, KS, available at: www.arma.org
7. Cogar, R. and Moore, F. (2002), "The Sarbanes-Oxley Act: How does it affect records managers and records management programs?", Proceedings of the 47th Annual Conference, ARMA International, New Orleans, Louisiana, September 29-October 1
8. Colledge, G. and Cliff, M. (2003), "The implications of The Sarbanes-Oxley Act: It's time to take records management seriously", KMWorld, Vol. 12 No. 8
9. Leahy, P.J. (2003), "Preserving the paper (and electronic) trail", The Information Management Journal, January/February
10. Montana, J. (2003), "Sarbanes-Oxley one year later", The Information Management Journal, July/August
11. Moore, C. and Schwartz, E. (2003), "Sorting through SarbOx", InfoWorld, July 14
12. Moore, F. and Swartz, N. (2003), "Keeping an eye on Sarbanes-Oxley", The Information Management Journal, November/December
13. Tillman, B. (2003), "Who's afraid of Sarbanes-Oxley", The Information Management Journal, November/December