Some time ago I heard an interview on the efficacy of SOX in the real world of 
IT. The interviewee estimated--hypothetically and well after the fact--that 
Enron would likely have scored a C- in a full SOX audit. As I said, minimal 
protection achieved. 

.
.
J.O.Skip Robinson
Southern California Edison Company
Electric Dragon Team Paddler 
SHARE MVS Program Co-Manager
323-715-0595 Mobile
626-543-6132 Office ⇐=== NEW
[email protected]

-----Original Message-----
From: IBM Mainframe Discussion List [mailto:[email protected]] On Behalf 
Of Anne & Lynn Wheeler
Sent: Thursday, April 20, 2017 2:36 PM
To: [email protected]
Subject: (External):Re: Vendor Licensing Frustrations

[email protected] (Jesse 1 Robinson) writes:
> Unfortunately legislative bodies are dominated by lawyers, especially 
> in the U.S. Sarbanes-Oxley (SOX), Congress's blunderbuss response to 
> the Enron debacle, achieves maximum burden with minimal protection. A 
> classic case of lawyers meddling in IT.

the rhetoric on flr of congress was that it would guarantee that executives and 
auditors went to jail (but it required SEC to do
something) ... the joke was that congress felt so bad about accounting firm 
going under ... it was full employment gift to the audit industry.

possibly even GAO didn't believe GAO was doing anything, it started doing 
reports of public company fraudulent financial filings ... even showing 
uptic/increase after SOX goes into effect (and nobody doing jailtime).

After SOX goes into effect, there is EU conference of CEOs and exchange 
presidents in Liechtenstein about how SOX audit requirements were leaking into 
EU companies (that had contracts with US companies) ... and I'm asked to talk 
about how it wasn't really meaningful (as well as being able to program 
corporate computers to beat SOX audit).

--
virtualization experience starting Jan1968, online at home since Mar1970


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