7 research outputs found

    The Impact of the Sarbanes-Oxley Act on IT Project Management: A Case Study

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    In 2002, the Sarbanes-Oxley Act was passed into law requiring all U.S. based, publicly traded companies to report on the status of their internal controls governing the reporting of financial information. Because of the close relationship between financial reporting and IT, the requirements of the Sarbanes-Oxley (SOX) Act has also greatly impacted IT Governance and the way IT projects are managed. This study is investigating the impact of SOX on IT Project Management within a large corporation. The study is evaluating three areas of impact: 1) The introduction and formalization of internal controls as defined by the COBIT framework, 2) The positive and negative effects on IT project implementation, and 3) The additional costs to an IT project to maintain compliance to the SOX requirement. In addition, the study also considers if the introduction of internal controls has impacted the organization’s development maturity when evaluated against standard maturity models

    The Impact of the Sarbanes-Oxley Act on IT Project Management

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    This case study investigated the impact of the Sarbanes-Oxley Act (SOX) on IT project management within a large, nationwide retail corporation. Using the teleological motor as a framework to evaluate process change, this study observed three primary impacts the SOX mandates had on IT project management: (1) an increase in project management formalization, (2) an increase in project duration, and (3) the need to support project management and audit activities with project management software. The study also observed three secondary effects resulting from the changes made to IT project management practices to support SOX: (1) an increase in process maturity, (2) an increase in the size of the IT staff, and (3) a breaking down of larger projects into more, smaller projects. This dual iteration of the teleological cycle appeared to be a natural action / reaction process to the changes resulting from SOX requirements

    Regulatory Impact on IT Governance: A Multiple Case Study on the Sarbanes-Oxley Act

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    IT Governance and the Sarbanes-Oxley Act

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