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The Sarbanes-Oxley (sox) Act of 2002 does not dictate specific controls, but provides a framework for what needs to be done and holds management accountable. Companies must implement financial controls, document those controls, and demonstrate how they will audit them. Compliance requires not only reasonable levels of control, but also proof that the control steps are being followed and enforced.
This is only an overview/extract of the standard. Users should not rely on its accuracy, but should refer to the complete standard of the appropriate revision.