Sarbanes-Oxley
Regulation
United States
· 2002
Sarbanes-Oxley requires management of US public companies to assess and attest to the effectiveness of internal control over financial reporting, with auditor attestation alongside. Sections 302 and 404 are the operative ones, and between them they created the modern governance, risk and compliance software market.
Horizontal regime. It binds companies by what they do with data, software or
customers, not by the sector they sit in. The industries below are where it creates
specific, additional duties — not the limit of who has to comply.
Regions
Industries
Each links to that industry as a scored cohort — so the question "how ready is this sector for the regime that governs it?" becomes one you can actually look at.
Implemented by these standards
A regulation is the law; a standard is the machine-readable contract that satisfies it. Almost every regime in this catalog restricts an interface rather than requiring one — where a standard exists, it is the part a provider can actually publish.