The Sarbanes-Oxley Act is a piece of legislation from the United States that has had an impact on the way we manage data. The Act contains eleven sections, ranging from some additional corporate board responsibilities to criminal penalties for non-compliance. Section 3 of the act mandates that senior executives take individual responsibility for the accuracy and completeness of corporate financial reports. Section 4, among other things, requires internal controls for assuring the accuracy of financial reports and disclosures, and requires audits on those controls. In order to accomplish compliance with this Act, you have to manage your data. Corporate officers have to trust that the data quality is accurate or risk the possibility of ...
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